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IFRS 16 replaces IAS 17, IFRIC 4, SIC‑15 and SIC‑27. 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.
El IFRS 16 establece un modelo comprensivo para la identificación de los acuerdos de arrendamiento y su tratamiento en los estados financieros tanto de arrendatarios como de arrendadores. El IFRS 16 aplica un modelo de control para la identificación de los arrendamientos, distinguiendo entre arrendamientos y contratos de servicio con
IFRS 16 Leases is a Standard that sets out the principles for the recognition, measurement, presentation and disclosure of leases. It replaces IAS 17, IFRIC 4, SIC-15 and SIC-27 and covers the scope, objectives, exemptions, identification, lease term, lessee and lessor classification, lease modification, sale and leaseback transactions, and interest rate benchmark reform.
Learn how to apply IFRS 16, the new standard for lease accounting, to the financial statements of lessees and lessors. This publication provides an overview of the key facts, key application issues, accounting models, lease definition, lease modifications and more.
1. La NIIF 16 de un vistazo 2. 1.1 Aspectos clave 2. 1.2 Principales impactos 3. 2. Resumen 5. 3. Definición de arrendamiento 6. 3.1 Resumen 6. 3.2 Activo identificado 7. 3.3 Beneficios económicos 8. 3.4 Dirigir el derecho de uso 10.
19 de mar. de 2009 · IFRS 16 specifies how to account for leases of assets and liabilities, with a single lessee accounting model and a single lessor accounting model. It applies to all leases, including subleases, except for some exceptions, and was issued in 2016 and effective from 2019. Learn about its history, scope, recognition, measurement, presentation and disclosure requirements, and related interpretations and amendments.
El IFRS 16 es resultado del proyecto conjunto iniciado por IASB junto con el emisor del estándar de los Estados Unidos, la Financial Accounting Standards Board (FASB), para abordar las preocupaciones expresadas por los usuarios de los estados financieros con relación a la comparabilidad reducida entre los estados financieros debido a la contabil...
