Innehållsförteckning
När tillämpas IFRS?
IFRS är ett internationellt redovisningsregelverk som bland annat noterade och finansiella företag har att tillämpa i sina externa finansiella rapporter.
När ska man tillämpa IFRS?
IFRS 17 ska senast tillämpas för räkenskapsår som börjar den 1 januari 2023 eller senare enligt förordning (EU) 2021/2036 [red.
Vad utgör tolkning till en IFRS?
IFRS Interpretations Committee (IFRS IC) publicerar löpande så kallade Agenda decisions där kommittén tolkar IFRS utifrån inkomna frågor. Enligt den senaste versionen ska Agenda decisions betraktas som del av hur man ska tillämpa IFRS. Om man inte följer en tillämplig agenda decision så följer man inte IFRS!
What do you need to know about IFRS 16 60?
IFRS 16:60 Short-term leases or leases of low-value assets A lessee that accounts for short-term leases or leases of low-value assets in accordance with IFRS 16:6 (see 7.2) is required to disclose that fact. 106 Leases | A guide to IFRS 16 Appendix 3 Disclosure checklist – lessors Reference Disclosure requirement
What is the impact of IFRS 16 on lease accounting?
IFRS 16 continues to address lessee (and lessor) accounting on a pre-tax basis, even if tax considerations are often a major factor when a company is assessing whether to lease or buy an asset, and when a lessor is pricing a lease contract. The income tax accounting for lease contracts is in the scope of IAS 12 Income Taxes.
How should a sublease be classified under IFRS 16?
[IFRS 16:BC232] In classifying a sublease, an intermediate lessor should classify the sublease as a finance lease or an operating lease as follows: [IFRS 16:B58] if the head lease is a short-term lease that the entity, as a lessee, has accounted for applying IFRS 16:6 (see 7.2), the sublease should be classified as an operating lease;
What is the example of IFRS 16 bc234?
[IFRS 16:BC234] The following examples, reproduced from the illustrative examples accompanying IFRS 16, illustrate the application of the requirements in IFRS 16 for an intermediate lessor that enters into a head lease and a sublease of the same underlying asset. Example 8.6.1A