IFRS 16 - Leases

# Reference Concept Name
1 IFRS 16 C13 ifrs-full:StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17
2 IFRS 16 92 ifrs-full:DisclosureOfLeasesExplanatory
3 IFRS 16 C4 ifrs-full:StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16
4 IFRS 16 92 ifrs-full:DisclosureOfLeasesExplanatory
5 IFRS 16 C12 a ifrs-full:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
6 IFRS 16 C12 b ifrs-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
7 IFRS 16 33 ifrs-full:RightofuseAssetsMember
8 IFRS 16 47 a ifrs-full:RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
9 IFRS 16 47 a ii ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets
10 IFRS 16 47 b ifrs-full:NoncurrentLeaseLiabilities
11 IFRS 16 47 b ifrs-full:CurrentLeaseLiabilities
12 IFRS 16 47 b ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities
13 IFRS 16 47 b ifrs-full:LeaseLiabilities
14 IFRS 16 52 ifrs-full:DescriptionOfCrossreferenceToDisclosuresAboutLeases
15 IFRS 16 53 ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
16 IFRS 16 53 ifrs-full:PropertyPlantAndEquipmentMember
17 IFRS 16 53 ifrs-full:OtherAssetsMember
18 IFRS 16 53 ifrs-full:IntangibleAssetsOtherThanGoodwillMember
19 IFRS 16 53 ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable
20 IFRS 16 53 ifrs-full:ClassesOfAssetsAxis
21 IFRS 16 53 ifrs-full:ClassesOfAssetsMember
22 IFRS 16 53 a ifrs-full:DepreciationRightofuseAssets
23 IFRS 16 53 b ifrs-full:InterestExpenseOnLeaseLiabilities
24 IFRS 16 53 c ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
25 IFRS 16 53 d ifrs-full:ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed
26 IFRS 16 53 e ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities
27 IFRS 16 53 f ifrs-full:IncomeFromSubleasingRightofuseAssets
28 IFRS 16 53 g ifrs-full:CashOutflowForLeases
29 IFRS 16 53 h ifrs-full:AdditionsToRightofuseAssets
30 IFRS 16 53 i ifrs-full:GainsLossesArisingFromSaleAndLeasebackTransactions
31 IFRS 16 53 j ifrs-full:RightofuseAssets
32 IFRS 16 55 ifrs-full:LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
33 IFRS 16 57 ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
34 IFRS 16 57 ifrs-full:ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets
35 IFRS 16 57 ifrs-full:EffectiveDateOfRevaluationRightofuseAssets
36 IFRS 16 57 ifrs-full:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets
37 IFRS 16 57 ifrs-full:RightofuseAssetsRevaluedAssetsAtCost
38 IFRS 16 57 ifrs-full:RightofuseAssetsRevaluationSurplus
39 IFRS 16 58 ifrs-full:GrossLeaseLiabilities
40 IFRS 16 59 ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
41 IFRS 16 59 a ifrs-full:InformationAboutNatureOfLesseesLeasingActivities
42 IFRS 16 59 b ifrs-full:InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability
43 IFRS 16 59 b i ifrs-full:InformationAboutLesseesExposureArisingFromVariableLeasePayments
44 IFRS 16 59 b ii ifrs-full:InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions
45 IFRS 16 59 b iii ifrs-full:InformationAboutLesseesExposureArisingFromResidualValueGuarantees
46 IFRS 16 59 b iv ifrs-full:InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted
47 IFRS 16 59 c ifrs-full:InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee
48 IFRS 16 59 d ifrs-full:InformationAboutSaleAndLeasebackTransactions
49 IFRS 16 60 ifrs-full:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption
50 IFRS 16 60 ifrs-full:StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption
51 IFRS 16 90 a i ifrs-full:SellingProfitLossOnFinanceLeases
52 IFRS 16 90 a ii ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease
53 IFRS 16 90 a iii ifrs-full:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease
54 IFRS 16 90 b ifrs-full:OperatingLeaseIncome
55 IFRS 16 90 b ifrs-full:IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate
56 IFRS 16 92 ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
57 IFRS 16 92 a ifrs-full:InformationAboutNatureOfLessorsLeasingActivities
58 IFRS 16 92 b ifrs-full:InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets
59 IFRS 16 92 b ifrs-full:InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets
60 IFRS 16 93 ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
61 IFRS 16 93 ifrs-full:IncreaseDecreaseInNetInvestmentInFinanceLease
62 IFRS 16 94 ifrs-full:LaterThanFiveYearsMember
63 IFRS 16 94 ifrs-full:AggregatedTimeBandsMember
64 IFRS 16 94 ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember
65 IFRS 16 94 ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember
66 IFRS 16 94 ifrs-full:DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease
67 IFRS 16 94 ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory
68 IFRS 16 94 ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember
69 IFRS 16 94 ifrs-full:UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable
70 IFRS 16 94 ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable
71 IFRS 16 94 ifrs-full:MaturityAxis
72 IFRS 16 94 ifrs-full:NetInvestmentInFinanceLease
73 IFRS 16 94 ifrs-full:UndiscountedFinanceLeasePaymentsToBeReceived
74 IFRS 16 94 ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember
75 IFRS 16 94 ifrs-full:NotLaterThanOneYearMember
76 IFRS 16 95 ifrs-full:PropertyPlantAndEquipmentSubjectToOperatingLeasesMember
77 IFRS 16 95 ifrs-full:PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember
78 IFRS 16 95 ifrs-full:PropertyPlantAndEquipmentByOperatingLeaseStatusMember
79 IFRS 16 95 ifrs-full:PropertyPlantAndEquipmentByOperatingLeaseStatusAxis
80 IFRS 16 97 ifrs-full:NotLaterThanOneYearMember
81 IFRS 16 97 ifrs-full:AggregatedTimeBandsMember
82 IFRS 16 97 ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
83 IFRS 16 97 ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable
84 IFRS 16 97 ifrs-full:LaterThanFiveYearsMember
85 IFRS 16 97 ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember
86 IFRS 16 97 ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember
87 IFRS 16 97 ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember
88 IFRS 16 97 ifrs-full:MaturityAxis
89 IFRS 16 97 ifrs-full:UndiscountedOperatingLeasePaymentsToBeReceived
90 IFRS 16 97 ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember