عدم قطعیت در ارتباط با برآورد مدت اجاره و تأثیر آن بر موارد صورتهای مالی

The paper focuses on the possibility of reviewing the expected lease term after the initial recognition of the leased subject in the lessee's financial statements. The determination of methodical process and assessment of the possible reassessment of lease term effect on balance sheet items and profit or loss is the main aim of the paper. The authors’ approach is based on the current stage of convergence of U.S. GAAP and IFRS in the area of leases reporting. The possible methodological procedures used in the ED are analyzed for the purpose of consideration and quantification of probability of the option to extend the lease term in case of affected financial statements items. Statistical methods are used for processing.