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GDI+_______ .
Initial Direct Costs
Expenses directly associated with acquiring or originating a new loan or lease, including commissions, legal fees, and internal costs that are incremental and directly attributable to the transaction.
AASB 16
The Australian Accounting Standards Board standard that specifies the principles for recognition, measurement, presentation, and disclosure of leases.
IFRS 16
An International Financial Reporting Standard that provides guidance on accounting for leases, requiring lessees to recognize assets and liabilities for most leases.
Lease Receipts
Payments received by a lessor from a lessee for the use of an asset during the lease term.
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