Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

Section 23 - AASB 16 - Leases - February 2016 - At the commencement date, a lessee shall measure the right-of-use asset at cost. | Zoe

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AASB 16 - Leases - February 2016

23At the commencement date, a lessee shall measure the right-of-use asset at cost.

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23 At the commencement date, a lessee shall measure the right-of-use asset at cost.

Previous section22At the commencement date, a lessee shall recognise a right-of-use asset and a lease liability.

Next section24The cost of the right-of-use asset shall comprise: