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IFRS 16 preserves the basic landlord accounting model but introduces some key changes.

• The new guidance on separating lease and maintenance income is clear and prescriptive â€� and impacts key reporting metrics for common real estate leases.
• More complex arrangements such as sale-and-leaseback transactions and sub-leases face more radical accounting changes.  

And the impact of the COVID-19 coronavirus pandemic has meant that landlords have been dealing with unprecedented levels of defaults, rent concessions and other lease modifications.

Find out more

°¿³Ü°ùÌý (PDF 1.4 MB) publication covers key areas of IFRS 16 that are particularly relevant to landlords in real estate leases. Each section is illustrated with examples based on real-life terms and conditions.

A companion publication looking at real estate leases from the tenant’s perspective is also available.

Visit our Leases hot topic page for more insight on lease accounting under IFRS^®Ìý³§³Ù²¹²Ô»å²¹°ù»å²õ.

For further information on the financial reporting implications of the COVID-19 pandemic, see our Uncertain times digital hub.

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