Inhoudsopgave
Was is IFRS 16 uitgebracht?
In januari heeft de IASB de langverwachte nieuwe lease-standaard IFRS 16 uitgebracht. Als gevolg van deze nieuwe standaard moeten alle lease- en huurverplichtingen (zoals huurcontracten met betrekking tot vastgoed) met ingang van 1 januari 2019 op de balans komen in de commerciële IFRS jaarrekening van de lessee/huurder.
What information should a lessee report under IFRS 16?
The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.
When were IAS 17 leases adopted?
In April 2001 the International Accounting Standards Board (Board) adopted IAS 17 Leases, which had originally been issued by the International Accounting Standards Committee (IASC) in December 1997. IAS 17 Leases replaced IAS 17 Accounting for Leases that was issued in September 1982.
Is lease-Standaard Grote gevolgen?
De nieuwe lease-standaard heeft grote gevolgen voor organisaties die leasen. Balansen nemen toe, leverage ratio’s verslechteren en de kapitaalratio’s verminderen. De verlies- en winstrekening verandert, omdat de verantwoording van de kosten anders verloopt.
What is the accounting treatment for finance leases under IFRS 16?
Similar to finance lease accounting under IAS 17, the accounting treatment for finance leases under IFRS 16 results in the recognition of both depreciation and interest expense on the income statement.
What are the quantitative disclosures required by IFRS 16 for lessees?
The quantitative disclosures required by IFRS 16 for lessees include but are not limited to: The carrying amount of all ROU assets summarized by asset class as of the end of the reporting period ROU asset depreciation expense, summarized by asset class for the reporting period Total interest expense on lease liabilities for the reporting period