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Overview: Lease contracts for real estate in Canada often contain more than "right-of-use" lease component. It is common for these agreements to contain terms that require the landlord to provide certain services to the tenant. This publication examines the accounting considerations for these service components when real estate entities adopt IFRS 15, Revenue from Contracts with Customers, in 2018. The accounting and disclosure for both "net" and "gross" leases may be impacted by these changes. 
This publication examines some of the accounting implications that real estate entities face when assessing the impact of IFRS 15 on their leasing operations.
Service components in real estate leases and the impact of IFRS 15-FINAL
(pdf 355kb)
Finding out more
PwC clients are encouraged to discuss the implications of adopting IFRS 15, including those raised in this publication, with their engagement team contacts.
PwC National office contact
Lucy Durocher - lucy.durocher@pwc.com or at (416) 869-2311
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