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∗ IFRS 16 Leases = NIIF 16 Arrendamientos. Aquí se le referencia como IFRS 16 Arrendamientos (N del t). modificaciones del arrendamiento, y han sido ampliados los requerimientos de revelación del arrendador. Para los arrendatarios, el cuadro es fundamentalmente diferente y puede esperarse que el IFRS 16 tenga un impacto
IFRS 16 Leases is issued by the International Accounting Standards Board (IASB). Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.
IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as IFRS 15 is also applied). 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.
IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16. The amendment permits lessees, as a practical expedient, not to assess whether rent
IFRS 16.27 A lessee includes the following payments relating to the use of the underlying asset in the measurement of the lease liability: – fixed payments (including in-substance fixed payments), less any lease incentives receivable; – variable lease payments that depend on an index or a rate;
En enero de 2016, el IASB publicó la NIIF 16 Arrendamientos para materializar su anhelado objetivo de que los arrendatarios incluyesen los arrendamientos en el balance. Todas las sociedades que alquilan activos significativos para utilizarlos en su negocio tendrán que reconocer más activos y pasivos.
IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Lessors continue to classify leases as operating or finance, with IFRS 16’s approach to ...
