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Applying IFRS for the Real Estate Industry PwC  Form

Applying IFRS for the Real Estate Industry PwC Form

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Instructions and help about Applying IFRS For The Real Estate Industry PwC

[Music] hello and welcome to the next episode in our how to apply I 416 video series I'm Jessica Tory I lead our global technical team for lease accounting under I for us I'm joined today by Abney mushroom from our UK technical team who specializes in real estate leases in our last episode we discussed how to identify non lease components in your lease arrangements today we'll continue that discussion to see how you measure the lease payments happening could you please explain how to allocate the payments if you have a leased component and an on lease component yeah sure so if you're a lessee the standard specifically says to you you have to look at the standalone price relative standalone price of your lease and non lease component and then allocate that way interesting and if you're less or the standard straightaway refers you to IFRS 15 which is the revenue standard and you look to the garnets within that to determine the split and can you tel

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