Lessee Accounting: Other Issues

IFRS 16, paragraph 39, provides that the remeasurement of the ​ (a)   is an adjustment of the carrying amount of the ​ (b)   .

• lease liability
• right of use asset
• underlying asset
• Interest expense

A lessee shall account for a lease modification as a separate lease if ​ (a)   :

(a) the modification ​ (b)   the scope of the lease by adding the right to use one or more underlying assets; and

(b) the ​ (c)   for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract.

• both
• increases
• consideration
• either
• decreases

If the decrease in carrying amount of the lease liability is higher than the decrease in carrying amount of right of use asset, the difference is a ​ (a)  

• termination gain
• termination loss
• revaluation surplus

What amount should be reported as lease liability on December 31, 2021?

(a)  

What amount should be reported as depreciation for 2019?

(a)  

What amount should be reported as new lease liability on January 1, 2022?

(a)