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Understanding IFRS 16: Direct and Indirect Economic Benefits in Lease Accounting
IFRS 16 lease accounting economic benefits cash flows accounting standards leases direct contributions indirect contributions period of use
Which of the following statements is true regarding the economic benefits as it relates to evaluating the use of an identified asset under IFRS 16? Economic benefits include only indirect contributions to cash flows within the defined scope of the contract. Economic benefits include only direct contributions to cash flows within the defined scope of the contract. Economic benefits include both direct and indirect contributions to cash flows within the period of use. Economic benefits include both direct and indirect contributions extending beyond the period of use.

Economic benefits, as it relates to evaluating the use of an identified asset under IFRS 16, include both direct and indirect contributions to cash flows within the period of use. Therefore, the correct statement is:

Economic benefits include both direct and indirect contributions to cash flows within the period of use.

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