IFRS_16_effects_analysis

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1、January2016EffectsAnalysisInternationalFinancialReportingStandard®IFRS16LeasesThisEffectsAnalysisaccompanies,butisnotpartof,IFRS16.WhatisthepurposeofthisEffectsAnalysis?ThisEffectsAnalysisdescribesthelikelycostsandbenefitsofIFRS16.Thecostsandbenefitsarecollectivelyreferredtoas‘effect

2、s’.TheInternationalAccountingStandardsBoard(IASB)gainsinsightonthelikelyeffectsofneworrevisedStandardsthroughitsexposureofproposals,andthroughitsanalysisandconsultationwithstakeholders.Thisdocumentdescribesthoseconsiderations.ThedocumentdiscussestheeffectsofIFRS16mainlyfromalesseeper

3、spective.Thisisbecausetheaccountingforalessorislargelyunchanged.TheeffectsofIFRS16onlessoraccountingarediscussedinSection9ofthedocument.BackgroundIFRS16supersedesIAS17Leases(andrelatedInterpretations)andiseffectivefrom1January2019.TheIASBandtheUSnationalstandard-setter,theFinancialAc

4、countingStandardsBoard(FASB),havebeenworkingjointlytoimprovetheaccountingforleasesinInternationalFinancialReportingStandards(IFRS)andUSGenerallyAcceptedAccountingPrinciples(USGAAP).IFRS16completestheIASB’sprojecttoimprovefinancialreportingforleases.2

5、EffectsAnalysis

6、IFRS16Leases

7、Janu

8、ary2016ExecutiveSummaryTheIASBhasdevelopedanewLeasesStandard,IFRS 16,PreviouslesseeaccountingTheneedforchangewhichsupersedesIAS17Leases.TheIASBworkedjointlyIAS17—aswellasFASBTopic840Leases—focusedonwiththeFASBonthisproject.TheFASBexpectstoIn2005,theUSSecuritiesandExchangeCommissionid

9、entifyingwhenaleaseiseconomicallysimilartopublishitsnewLeasesStandardinearly2016.(SEC)estimatedthatUSpubliccompaniesmayhavepurchasingtheassetbeingleased(the‘underlyingAcompany1isrequiredtoapplyIFRS16from1JanuaryapproximatelyUS$1.25trillionofoffbalancesheetasset’).Whenaleasewasdetermi

10、nedtobe2019.AcompanycanchoosetoapplyIFRS16beforeleases.RespondingtoconcernsaboutthelackofeconomicallysimilartopurchasingtheunderlyingthatdatebutonlyifitalsoappliesIFRS15Revenuefromtransparencyofinformationaboutleaseobligations,asset,theleasewasclassifiedasafinancelease(referredContra

11、ctswithCusto