IFRS 16 lease modification analysis and remeasurement

Analyze a lease modification under IFRS 16 and compute the remeasurement approach.

Inputs:
- Original lease summary: {original_lease_summary}
- Modification details: {modification_details}
- Updated payment schedule: {updated_payment_schedule}
- Updated discount rate basis: {updated_discount_rate_basis}
- Effective date of modification: {mod_effective_date}

Deliver:
1) Classification: separate lease vs remeasurement of existing lease (with rationale).
2) Remeasurement calculation steps and required inputs.
3) Journal entry impacts (lease liability, ROU asset, P&L if applicable).
4) Documentation checklist and controls to evidence modification approval.

Do not assume rates; request missing rate inputs explicitly.