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1 IFRS 16 at a glance 1.1 Key facts This publication provides an overview of IFRS 16 and how it affects the financial statements of the lessee and the lessor. It includes examples and insights. The publication begins with an overview of the lessee and lessor accounting models, summarising the impact of IFRS 16 on their respective financial
IFRS 16 does not provide guidance on the treatment of VAT, sales tax, and similar taxes imposed on lease payments (all these taxes are referred to as ‘VAT’ in this section). When VAT can be reclaimed from tax authorities via some form of tax returns, the accounting is straightforward: VAT is recognised as a receivable from, or payable to, tax authorities when the obligation arises.
IFRS 16 Leases. In order to view our Standards you need to be a registered user of the site. A free 'Basic' registration will give you access to Issued Standards in HTML or PDF. If you're an IFRS Digital subscriber you will get access to the Required Standards, and be able to use the annotation and taxonomy layers within the HTML and view the ...
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 ...
15 de jun. de 2020 · 1) IFRS 16 Leasing: quando si applica . L’IFRS 16 definisce il leasing come un contratto per mezzo del quale il locatore trasferisce al locatario il diritto di utilizzo di un determinato bene ...
12 de ene. de 2021 · IFRS 16 specifies how to recognize, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring the recognition of assets and liabilities for all leases, unless the lease term is 12 months or less or the underlying asset has a low value. Lessor accounting however remains largely unchanged from IAS 17 and the distinction between operating and finance ...
31 de mar. de 2021 · IFRS 16 had a significant impact on the financial statements of lessees with ‘big-ticket’ leases, from retailers to banks to media companies. Although lessors found much that was familiar in IFRS 16, they faced new guidance on a number of aspects, from separating lease and non-lease components, to more radical accounting changes for more complex arrangements such as sale-and-leaseback ...
