From the perspective of a lessor, IFRS 16 addresses the following changes to key estimates and judgments:
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Lease term and purchase options: The reassessment of the lease term, including the evaluation of whether a lessee is likely to exercise a purchase option, can impact the lessor's accounting.
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Lease classification: A lessor needs to determine whether a lease is a融资租赁 or an operating lease, which affects how the lease is accounted for.
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Allocation of contract consideration between lease and non-lease components: When a contract includes both lease and non-lease components, the lessor must determine the appropriate allocation of the consideration between these components for accounting purposes.
The standard does not specifically address the fourth item you mentioned, which is: 4. Whether a contract is or contains a lease: This determination is made at the inception of the contract and is not a change to key estimates and judgments as per IFRS 16 but rather a prerequisite assessment to proceed with the lease accounting under the standard.
