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non-cancellable lease

Article ID: 2085
Last updated: 16 Feb, 2022

A lease that is cancellable only:

  1. upon the occurrence of some remote contingency;
  2. with the permission of the lessor;
  3. if the lessee enters into a new lease for the same or an equivalent asset with the same lessor; or
  4. upon payment by the lessee of such an additional amount that, at inception of the lease, continuation of the lease is reasonably certain.

(According to International Accounting Standards IAS 17)

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Article ID: 2085
Last updated: 16 Feb, 2022
Bản cập nhật: 1
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Ngày đăng: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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