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Scope of IFRS standards 16

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Ambika asked 9 months ago

What are the Scope of IFRS standards 16?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 chetan answered 9 months ago

Scope of IFRS standards 16:

IFRS 16 Leases applies to all leases, including subleases, except for: [IFRS 16:3]

  • leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;
  • leases of biological assets held by a lessee (see IAS 41 Agriculture);
  • service concession arrangements (see IFRIC 12 Service Concession Arrangements);
  • licences of intellectual property granted by a lessor (see IFRS 15 Revenue from Contracts with Customers); and
  • rights held by a lessee under licensing agreements for items such as films, videos, plays, manuscripts, patents and copyrights within the scope of IAS 38 Intangible Assets

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