How to measure assets under IFRS 16

[@navneetmodi3149]

Thanks for to the point explanation and crisp presentation of IFRS 16.

[@ashutosh5503]

Hi, Any further CAPEX addition during the Lease Term, is it bound to be part of ROU Cost and Purchase Option is also considered for ROU?

[@AVCLearning]

A capex addition is a PPE not RoU asset. A purchase option can be important to categorise even a short term lease a proper lease arrangement

[@ashutosh5503]

i meant any asset addition during the lease term, will that be considered for ROU Cost Adjustment and Purchase Price if already ascertained at Lease inception, will that be also factored when calcualting the Lease Cost@@AVCLearning

[@AVCLearning]

Till the time any addition doesn't come from lessor, it can't be considered as RoU asset.