partial termination scope reduction separate lease

Applying IFRS 16 to post-disaster scenarios for lessees—ROU asset impairment, rent concessions, lease modifications, onerous service components, and disclosures. Links to IAS 36, IAS 37, IAS 1/10, IAS 20. When a hurricane shutters facilities or disrupts logistics, leases become central: sites may be unusable, landlords may offer rent abatements, and you may need short-term swing...