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IFRS 16 contains scope exceptions

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

What is  IFRS 16 contains scope exceptions ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

 IFRS 16 contains scope exceptions for:
(a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources. IFRS 6 Exploration for and Evaluation of Mineral Resources specifies the accounting for rights to explore for and evaluate mineral resources.
(b) leases of biological assets within the scope of IAS 41 Agriculture held by a lessee. IAS 41 specifies the accounting for biological assets, other than bearer plants, which are within the scope of IAS 16. Consequently, leases of bearer plants such as orchards and vineyards held by a lessee are within the scope of IFRS 16.
(c) service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements (see paragraph BC69).
(d) licences of intellectual property granted by a lessor within the scope of IFRS 15. There are specific requirements relating to those licences within IFRS 15.
(e) leases of intangible assets held by a lessee

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