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Term: Income relating to variable lease payments not included in measurement of net investment in finance lease
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

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