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A Norma Internacional de Relatório Financeiro IFRS 16 – Arrendamentos (IFRS 16) é definida nos parágrafos 1-106. e nos Apêndices A–D. Todos os parágrafos têm igual importância. Os parágrafos em negrito indicam os princípios básicos. Os termos definidos no Apêndice A estão em itálico na primeira vez em que aparecem na Norma.
We have been releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard. We also have sector-specific guidance.
报告准则第16号——租赁》（IFRS 16 Leases）。这项准则构成全球租赁会计核算的新常 态。 从零售商到银行再到媒体企业，《国际财务报告准则第16号》对具有“大额”租赁的承租 人的财务报表具有重要影响。尽管《国际财务报告准则第16号》有不少令出租人感到熟
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
6 de feb. de 2021 · IFRS 16 summary. Companies previously following the lease accounting guidance under IAS 17 likely transitioned to IFRS 16 during their 2019 fiscal year, in accordance with the standard’s effective date of January 1, 2019, for annual reporting periods beginning on or after that date. Therefore, the standard is now effective for all organizations following international accounting standards.
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.
La nueva Norma Internacional IFRS 16, entra en vigor a partir de enero de 2019 y es obligatoria para las compañías que están reguladas por la NIIF 16, que son aquellas empresas públicas que cotizan en la bolsa de valores, así como algunas empresas que cotizan en bolsas fuera de México y que a su vez son arrendatarias de algún tipo de bien mueble o inmueble, incluso también aplica para ...
