Right of use asset (ROUA) 的问题

Snowman930

请问在计算ROUA 的时候， 在Lease commence date 的时候使用的interest rate （discount rate）会每年update吗？
如果interest rate 每年review 并且更改的话，那么最初的 Lease asset 和lease liability 还有第一年的interest expense & depreciation expense 也要adjust 吗？

谢谢

kevin_au

Short Answer - No, 除非是一下的情况
A lessee shall remeasure the lease liability by discounting the revised lease payments using a REVISED
discount rate, if either:
(a) there is a change in the lease term, as described in paragraphs 20–21. A lessee shall determine the
revised lease payments on the basis of the revised lease term; or
(b) there is a change in the assessment of an option to purchase the underlying asset, assessed
considering the events and circumstances described in paragraphs 20–21 in the context of a
purchase option. A lessee shall determine the revised lease payments to reflect the change in
amounts payable under the purchase option.