Standard Label: | Income relating to variable lease payments not included in measurement of net investment in finance lease |
Name: | ifrs-full:IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease |
Identifier: | ifrs-full_IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease |
Documentation: | The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] |
Category of Term: | Concept |
References: | IFRS 16 90 a iii |
Balance type: | credit |
Period type: | duration |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:37 AM