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Term: Statement that lessee accounts for short-term leases using recognition exemption
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

Public Domain