English to Hungarian Bus/Financial Finance (general) lízingszerződések

Recognition exemptions
Instead of applying the recognition requirements of IFRS 16 described below, a lessee may elect to account for lease payments as an expense on a straight-line basis over the lease term or another systematic basis for the following two types of leases:

i) leases with a lease term of 12 months or less and containing no purchase options – this election is made by class of underlying asset; and

ii) leases where the underlying asset has a low value when new (such as personal computers or small items of office furniture) – this election can be made on a lease-by-lease basis.

csak ez a kifejezés érdekel, az utolsó sorban van, a bekezdést csak kontextnek másoltam be. Ez a standard magyarul még nem elérhető földi halandóknak!