IASB Low-Value Asset Lease Expense Report

Shows lease expense categories (such as cash rent, deferred rent, rent expense, or cumulative deferred balance ) for operating leases involving assets with initial asset value of $5000 or less, based upon currently generated IASB schedules. By default, these are grouped by Real Estate and Equipment Leases, showing the sums for each group. Each type of lease expense is summed by grouping category. hows lease expense categories (such as cash rent, deferred rent, rent expense, or cumulative deferred balance ) for operating leases involving assets with initial asset value of $5000 or less, based upon currently generated IASB schedules. By default, these are grouped by Real Estate and Equipment Leases, showing the sums for each group. Each type of lease expense is summed by grouping category.

• Report Type: Entity.

• Default View Type: Spreadsheet report.

• Accounting Reference / Guidance: IFRS 16-53-d

• Disclosure Reporting Requirements: Low-value lease costs: Operating leases

• Runtime Filters: Reporting Interval (for example FY 2017, all periods year-to-date, or Q4 2017).