IFRS16解读

IFRS16解读
IFRS 16 is a new lease accounting standard that will replace the current IAS 17 standard。

It will be effective from January
1.2019.
Current standard: Under the current standard。

operating leases are not recognized on the balance sheet。

while finance leases are recognized as assets and liabilities.
New standard: Under the new standard。

all leases。

except for short-term and low-value leases。

must be recognized on the balance sheet。

This means that lessees will need to recognize both assets and liabilities for all leases.
Impact on financial statements: The new standard will impact a range of financial s。

including the debt-to-equity。

current。

and return on assets。

It will also change the way companies make lease versus buy ns.
Business impact: The new standard may affect business ns。

as companies may now choose to buy assets instead of leasing them to avoid recognizing liabilities on their balance sheets.
Overall。

the new lease accounting standard is expected to have a significant impact on companies in us industries。

and they will need to prepare for the changes well in advance of the effective date.
1.Leases with a lease term of 12 months or less and no purchase n。

[IFRS 16:5]
2.Leases where the underlying asset is of low value。

IFRS 16 does not define what constitutes "low value"。

but the nal Accounting Standards Board (IASB) has suggested that assets with a value of less than $5,000 would typically qualify。

[IFRS 16:6]
改写：识别豁免
除了以下两种类型的租赁外，租赁方可以选择将租赁支付作为租赁期内的直线基础或其他系统基础的支出，而不是应用下面所述的IFRS 16的识别要求：
1.租期为12个月或以下且没有购买选项的租赁。

[IFRS 16:5]
2.基础资产价值较低的租赁。

IFRS 16没有定义何为“低价值”，但国际会计准则委员会(IASB)建议，价值低于5000美元的资产通常会符合资格。

[IFRS 16:6]
Lessee accounting
Under IFRS 16.a lessee recognises a right-of-use asset representing its right to use the underlying asset and a lease liability representing its n to make lease payments。

[IFRS 16:22] The right-of-use asset is initially measured at cost。

which comprises the initial measurement of the lease liability。

any initial direct costs incurred by the lessee。

and an estimate of any costs to dismantle and remove the underlying asset at the end of the lease term。

[IFRS 16:24] The lease liability is initially measured at the present value of the lease payments payable over the lease term。

discounted using the interest rate implicit in the lease or。

if that rate cannot be readily determined。

the lessee's incremental borrowing rate。

[IFRS 16:26]
改写：承租人会计
根据IFRS 16，承租人应识别一项使用权资产，代表其使用基础资产的权利，以及一项租赁负债，代表其支付租赁费用的义务。

[IFRS 16:22]使用权资产最初以成本计量，包括租赁负债的初始计量、承租人发生的任何初始直接成本以及估计的租赁期结束时拆除和移除基础资产的任何成本。

[IFRS 16:24]租赁负债最初以租赁期内应付租赁支付的现值计量，使用租赁中隐含的利率进行贴现，或者如果无法轻松确定该利率，则使用承租人的增量借款利率。

[IFRS 16:26]
Lessor accounting
IFRS 16 substantially carries forward the lessor accounting requirements in IAS 17.A lessor continues to classify its leases as either operating leases or finance leases。

[IFRS 16:63] If a lease is classified as a finance lease。

the lessor recognises a lease receivable representing its right to receive lease payments and a residual asset representing the asset's estimated residual value at the end of the lease term。

[IFRS 16:65] If a lease is classified as an operating lease。

the lessor continues to recognise lease
payments as e on a straight-line basis over the lease term。

[IFRS 16:67]
改写：出租人会计
IFRS 16基本上延续了IAS 17中的出租人会计要求。

出租人继续将其租赁分类为经营租赁或融资租赁。

[IFRS 16:63]如
果将租赁分类为融资租赁，则出租人应识别一项租赁应收款，代表其收取租赁支付的权利，以及一项残值资产，代表租赁期结束时资产的预计残值。

[IFRS 16:65]如果将租赁分类为经营
租赁，则出租人继续按照租赁期内的直线基础将租赁支付识别为收入。

[IFRS 16:67]
为了确定是否存在租赁关系，需要考虑是否存在一份合同，其规定了在一段时间内以一定的报酬使用特定的资产。

同时，承租人需要具备控制资产使用和获取大部分经济利益的权利。

资产可以在合同中明确指定，也可以在提供给客户使用时被隐含地指定。

Scope of the standard
IFRS 16 applies to all leases。

except for leases of low-value assets and leases with a lease term of 12 months or less。

[IFRS
16:5] The standard applies to all sectors。

including real estate。

manufacturing。

n。

and retail。

[IFRS 16:C1]
解读：IFRS 16适用于所有租赁，除了低价值资产租赁和租赁期限不超过12个月的情况。

该标准适用于所有行业，包括房地产、制造、交通和零售等。

n of lease liabilities and lease assets
At the commencement date of a lease。

a lessee shall recognise a liability to make lease payments (i.e。

the lease liability) and an asset representing the right to use the underlying asset during the lease term (i.e。

the lease asset)。

[IFRS 16:22]
解读：在租赁开始日期，承租人应当确认支付租金的负债（即租赁负债）和代表在租赁期内使用基础资产的权利的资产（即租赁资产）。

Measurement of lease liabilities
The lease liability shall be measured at the present value of the lease payments to be made over the lease term。

discounted
using the interest rate implicit in the lease。

or。

if that rate cannot be readily determined。

the lessee's incremental borrowing rate。

[IFRS 16:26]
解读：租赁负债应当以租赁期内预计支付的租金的现值为基础进行计量，使用租赁利率折现，如果无法确定租赁利率，则使用承租人的增量借款利率。

Measurement of lease assets
The lease asset shall be measured at the amount of the lease liability。

adjusted for any lease payments made at or before the commencement date。

plus any initial direct costs incurred by the lessee。

and any prepaid or accrued lease payments recognised as an asset or liability。

[IFRS 16:29]
解读：租赁资产应当以租赁负债的金额为基础进行计量，调整为租赁开始日期之前或之后支付的任何租金，加上承租人支付的任何初始直接成本，以及任何预付或应计的租金支付，作为资产或负债进行确认。

can be challenging。

particularly for contracts that include both lease and non-lease components。

IFRS 16 requires that companies allocate the n in the contract to each component based
on its relative stand-alone selling prices。

If the stand-alone selling price is not readily determinable。

the company must estimate it。

[IFRS 16:B52-54]
解读：对于既包含租赁又包含非租赁组成部分的合同，需要按照各自的独立销售价格来分配合同中的费用。

如果无法确定独立销售价格，就需要进行估计。

Under IFRS 16.leases are classified as either finance leases or operating leases。

Finance leases result in the n of an asset and a liability on the balance sheet。

while operating leases do not。

The n is based on whether the lease transfers substantially all the risks and rewards incidental to ownership of the asset to the lessee。

[IFRS 16:23]
解读：根据IFRS 16的规定，租赁可以分为融资租赁和经
营租赁两种。

融资租赁会在资产负债表上同时识别资产和负债，
而经营租赁则不会。

租赁类型的划分基于租赁是否将与资产拥有权相关的几乎所有风险和回报转移给承租人。

IFRS 16 also requires companies to disclose certain n in their financial statements。

including the amount of lease liabilities and the maturity analysis of those liabilities。

as well as the amount of right-of-use assets and a n of the movements in those assets。

[IFRS 16:Disclosures]
解读：IFRS 16还要求公司在财务报表中披露某些信息，包括租赁负债金额和其到期分析，以及使用权资产金额和这些资产变动的调节。

When a contract includes both lease and non-lease components。

such as renting an asset and receiving maintenance services。

the lessee must allocate the payment based on the standalone prices of each component。

If observable prices are not available。

estimates must be made.
Alternatively。

a lessee may choose to account for all components as a lease。

without separating the non-lease components from the lease components.
The lease term includes the non-cancellable d for which the lessee has the right to use the asset。

as well as any n or n ns that are reasonably certain to be exercised or not exercised.
In summary。

lessees must carefully consider the components of their lease contracts and allocate payments accordingly。

while also taking into account any n or n ns.
In accordance with IFRS 16.when a lease is commenced。

the lessee must recognize a right-of-use asset and a lease liability。

There is no n to choose een the two.
The right-of-use asset is initially measured at the amount of the lease liability。

plus any direct costs incurred by the lessee。

Adjustments may also be necessary for lease incentives。

payments made r to commencement。

n ns。

or similar items.
Once the lease has commenced。

the lessee must use a cost model to measure the right-of-use asset。

unless it is an investment property that is fair valued under IAS 40.or if it relates to a class of PPE that is revalued under IAS 16's n model。

In the cost model。

the right-of-use asset is measured at cost less accumulated n and accumulated impairment.
This method of accounting requires the lessee to record the right-of-use asset as an asset on their balance sheet and depreciate it over the life of the lease。

This can have a significant impact on a lessee's financial statements and should be carefully considered before entering into a lease agreement.
The initial measurement of the lease liability is based on the present value of lease payments that will be paid throughout the lease term。

This value is discounted at the rate implicit in the lease if it can be easily determined。

However。

if this rate cannot be determined。

then the lessee should use their incremental borrowing rate。

[IFRS 16:26]
If there are variable lease payments that depend on an index or rate。

they are included in the initial measurement of the lease liability。

These payments are measured using the index or rate that is applicable at the commencement date。

nally。

any amounts that the lessee is expected to pay under residual value guarantees are also included。

[IFRS 16:27(b),(c)]
Variable lease payments that are not included in the measurement of the lease liability are recognized in the profit or loss in the d when the event or n occurs that triggers payment。

However。

if the costs are already included in the carrying amount of another asset under a different standard。

they are not recognized separately。

[IFRS 16:38(b)]
The lease liability must be remeasured to account for changes in the lease term。

purchase ns。

residual value guarantees。

or future lease payments resulting from changes in an index or rate。

This is done using revised or unchanged discount rates。

These remeasurements are considered adjustments to the right-of-use asset。

Lease ns may also prompt remeasurement of the lease liability。

unless they are treated as separate leases.
Lessors have the n to classify each lease as either an operating or finance lease.
IFRS 16 is applicable for annual reporting ds beginning on or after January 1st。

2019.Early n is allowed if IFRS 15 Revenue from Contracts with Customers has also been applied.
Starting from January 1st。

2019.lessees can choose to apply the new e standard and。

as a result。

can also apply the leasing standard ahead of le.
According to IFRS 16.a lessee must either apply the standard retrospectively or recognize the cumulative effect of applying
IFRS 16 as an adjustment to the opening equity at the initial n date。

Restating comparative n is not mandatory。

[IFRS 16:C5.C7]。