Difference in Adjustment Amount of ROU and Lease Liability in Scope Decrease
Summary:
When amending the lease for scope decrease, the adjustment amount is not the same for lease liability and ROU balance. As a result lease gain or loss is hit.
Whereas, for the other amendment types, the adjustment amount is the same.
As per the IFRS 16, any adjustment in the lease with impact the lease liability and the ROU amount equally.
Can you justify with reference to IFRS 16 , why oracle has a different ROU and lease liability amount in Scope Decrease amendment only?
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