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1
Lease Details
2
Payments
3
Discount Rate
4
Review & Calculate
Lease Details
Basic information about the lease agreement
Lease Name
*
A descriptive name to identify this lease
Lessor Name
Optional — name of the landlord
Commencement Date
*
The date the lease starts
End Date
*
Original end date — exclude renewal options
IFRS 16 tip:
The lease term should only include renewal periods if you are
reasonably certain
to exercise them. When in doubt, use the original term only and reassess later.