Which of the following leases would be considered outside of the scope of the guidance in IFRS 16?
Access Date
Commencement Date
Negotiation Date
Inception Date
The terms you've listed refer to different dates related to a lease, but not to the scope of IFRS 16. However, to clarify, IFRS 16, Leases, provides guidance for leases of assets, and its scope doesn't generally exclude any types of leases. Instead, it sets out the principles for the recognition, measurement, and disclosure of leases. The terms "Access Date," "Commencement Date," "Negotiation Date," and "Inception Date" are all relevant dates in a lease contract, but they do not determine whether a lease falls within or outside the scope of IFRS 16. All leases, regardless of these dates, are within the scope of IFRS 16 unless specific exceptions apply, such as short-term leases or low-value asset leases, as mentioned earlier.