Simple case IFRS 16 Leases – Fixed payments depending on an index and rent free period

This case is rather simple, fixed payments depending on an index and rent free period. Here are only included the journal entries to be made at the inception of the lease contract. This contract comprises a lease contract for the lease of office space, archive space, inside garage space and outside parking places. The contract … Continue reading Simple case IFRS 16 Leases – Fixed payments depending on an index and rent free period