Standard Label: | Statement that lessee accounts for short-term leases using recognition exemption |
Name: | ifrs-full:StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption |
Identifier: | ifrs-full_StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption |
Documentation: | The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. |
Category of Term: | Concept |
References: | IFRS 16 60 |
Balance type: | none |
Period type: | duration |
Data type: | xbrli:stringItemType |
Last updated: 12/22/2019 8:32:13 AM