PwC's Analysing IFRS 16 Leases - 7. Lease term

Learn more at http://www.pwc.com/ifrs16 This is the seventh video in a series on the key issues in implementing the new leases standard IFRS 16. In this video, Derek Carmichael and Holger Meurer discuss the definition of lease term, the new guidance on what is "reasonably certain" and when reassessment of the lease term is required. Subscribe to receive more videos in the series. In our next video we look at lessor accounting under the new standard. For more information about IFRS 16 see our In depth (https://inform.pwc.com/s/IFRS_16_A_new_era_of_lease_accounting_PwC_In_depth_INT2016_01/informContent/1647022702109561) and other publications (https://inform.pwc.com/inform2/s/IFRS_16_Leases/informContent/1622044502155584) on PwC's Inform (http://inform.pwc.com). A full playlist of our Analysing IFRS 16 videos is also available. https://www.youtube.com/playlist?list=PL1LkGy008IwzPaIgGWawxU4FseYeBnPZR You might also be interested in our 'Temperature check' video on how companies are progressing in their implementation plans. https://www.pwc.com/gx/en/services/audit-assurance/ifrs-16-the-new-leasing-standard.html