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Figure LG 1-3 includes topics addressed in the implementation guidance and illustrative examples accompanying the leases standard. It also references the section in this guide where each topic is discussed in more detail.
Figure LG 1-3
Topics addressed in the leases standard implementation guidance
Topic
Location of discussion in guide
Definition of a lease
Lease classification
Lease term, including options to renew or terminate the lease, or to purchase the leased asset
LG 3.3.3
Initial recognition – lessee
Initial recognition – lessor
Discount rates
LG 3.3.4.6
Initial direct costs
Subsequent recognition and measurement – lessee
Subsequent recognition and measurement – lessor
Modification, remeasurement, and termination of a lease
Subleases
Sale and leaseback transactions (including build-to-suit transactions)
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