IFRS IC agenda decision: Definition of a Lease — Substitution Rights

Local contact

EY Global CRS

10 May 2023 PDF
Categories Leases

In April 2023, the IASB published IFRS Interpretations Committee Agenda Decision Definition of a Lease - Substitution Rights.

The IFRS Interpretations Committee’s Agenda Decision considers the definition of a lease and, in particular, how to determine whether there is an identified asset when an arrangement contains a substitution right.

Show resources