IFRS 16 - Lease Accounting – Lease modifications - Video #27
This video discusses the discusses lease modifications and how to account for it
00:00:00 Introduction to lease modifications and its categories
00:00:10 First category: Change in the original lease terms and conditions
00:00:42 Second category: Change in the estimates and assessments
00:01:25 Accounting for lease modifications
00:02:04 Conditions to account for lease modifications as a separate lease
00:03:23 Accounting for lease modification by adjusting the original lease
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