ifrs 16 bc78

BC303-BC310), Lessee accounting model (paras. BC273-BC294)), Definition of a lease (paragraphs C3-C4) (paras. BCZ241-BCZ250), Land element in long-term leases (paras. Consequently, some stakeholders suggested that long-term leases of land should be excluded from the scope of IFRS 16. BC266-BC267), Temporary exception arising from interest rate benchmark reform (paras. If you navigate away from this document, the view date will reset. BC78-BC79), Leases of investment property at fair value (para. PA IFRS16 - NIFD5. s��պ�,a�� BC259), Sale and leaseback transactions (paragraphs 98-103) (paras. BC218-BC223), Additional disclosures (paragraph 59) (paras. 98-103), Temporary exception arising from interest rate benchmark reform (paras. endstream endobj startxref F >v��9l!bEװi��44*ly��q`S These rights should be accounted for under IAS 38. BC224-BC227), Presentation of lessee disclosures in the notes to the financial statements (paragraphs 52 and 54) (para. Aquí se le referencia como IFRS 16 Arrendamientos (N del t). BC35-BC40), The lessee accounting model (paras. Introduction and context setting. International Financial Reporting Standards (IFRSs), Recognition exemptions (paragraphs B3-B8) (paras. However, the IASB decided not to specifically exclude such leases from the scope of IFRS 16 because: This standard changes the accounting model applied by lessees. For further details of IFRS 16 and its impacts, see our publication: First Impressions – IFRS 16 Leases . BC267A-BC267J), Effective date and early application (paragraph C1) (paras. 07 Dec 2020 We need to restate all numbers for the comparative period, too. ��W. IFRS 16 is effective for all companies reporting under IFRS for periods beginning on and after 01/01/2019. If the contract does not transfer control of the land to the lessee, but gives the lessee the right to control the use of the land throughout the lease term, the contract is a lease and should be accounted for as such. BC295-BC302), Business combinations (paras. EY - CoE © 2020 IFRS 16 contains a lease so that entities are not required to incur the costs of detailed reassessments. BC3-BC4), The approach to lease accounting (paras. IFRS 16 summary. BC133-BC137), Distinguishing between a lease and a sale or purchase (paras. BC268-BC272), Transition (paragraphs C2-C20) (para. d1�3 ?slhS` \x�'��΄E��%��Kd��ŘSI�C>�ՠ�#�'1AG�Cm%��Z�J/#�/*8Y��@�F�CB�#��-�F�7�t%�4>m)h�|��EM��_��ٔJ\ modificaciones del arrendamiento, y han sido ampliados los requerimientos de revelación del arrendador. 16 Dec 2020. BC252), Information about residual asset risk (paragraph 92(b)) (paras. Related Posts. Therefore, general IAS 21 provisions apply. In particular, it means that the value of right-of-use asset cannot be adjusted by the foreign currency exchange differences arising on lease liabilities (IFRS 16.BC196-BC199). Standarden træder i kraft for regnskabsår, der påbegyndes 1. januar 2019 eller senere. If you found this post useful, the following posts about IFRS 16 may be of interest to you: What is IFRS 16 – The New Leases Standard. Para los arrendatarios, el cuadro es fundamentalmente diferente y puede esperarse que el IFRS 16 tenga un impacto So, any company as the lessee that use IFRS as its accounting standards is required to review its existing operating lease to make either full or limited retrospective restatement in order to comply with requirements of the new standard, IFRS 16. '��4��;��W�۸��秇Lc�^$/��1)E){2u��g��?Z5��&��6xG&\a��e��՞,��x��;��ޑɼ��t��1I��7��{H��o��İ��>s�b��ɜ� =8�� w��!`1p�p��3��|��0� BC174-BC181), Subsequent measurement of the lease liability (paragraphs 20-21 and 36-43) (paras. (paras. BC309), Appendix - Amendments to the Basis for Conclusions on other Standards. 'Set the date' will change the date at which you are viewing the document. BC299-BC302), Comparison with FASB decisions (para. If you’re still confused about the differences between old standards and new, the information below will help. While the IASB has retained IAS 17’s finance lease/operating lease distinction for lessors (and carried into IFRS 16 the BC80), Portfolio application (paragraph B1) (paras BC82-BC83), Recognition exemptions (paragraphs 5-8) (paras. BC69), Long-term leases of land (paras. BC206-BC211), Statement of financial position (paragraph 47-48) (paras. BC98-BC104), Identifying a lease (paragraphs 9-17) (paras. BC275-BC288), Lessors (paragraphs C14-C15) (paras. Vi har i PwC konstateret et behov for en overskuelig, dansk publikation om disse regler, hvilket findes i vores publikation "Leasing efter IFRS 16". BC141-BC144), Inception versus commencement of a lease (paras. h�b```f``Z�� Por John Hughes – IFRS 16 – Hallazgos y expectativas…. Documento original: IFRS 16 – findings and expectations… El Financial Reporting Council, del UK, recientemente emitió un reporte sobre su “revisión temática” de las revelaciones en el primer año de aplicación del IFRS 16 Arrendamientos.. Aquí está como el boletín de prensa lo resumió: 17 Dec 2020. Previously, these were split into finance leases and operating leases. IFRS 16 includes detailed guidance to help companies assess whether a contract contains a lease or a service, or both. IFRS 16 Arrendamientos Cambios en la contabilidad de arrendamientos A partir de enero de 2019, las empresas tendrán que adoptar un estándar único para contabilizar el arrendamiento para los usuarios de activos, como consecuencia de la entrada en vigencia de la Norma Internacional de Información Financiera para Arrendamientos, IFRS 16, que afectará el área contable del negocio. Applying IFRS es la guía de PwC en la interpretación y aplicación de IFRS. IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases.IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. Under current guidance and practice, there is not a lot of emphasis on the distinction between a service or an operating lease, as this often does not 104-106), Approval by the Board of IFRS 16 Leases issued in January 2016, Approval by the Board of Covid-19-Related Rent Concessions issued in May 2020, Why the need to change previous accounting? IFRS 16 is effective for annual periods beginning on or after 1 January 2019. BC41-BC56), The lessor accounting model (paras. Annual Improvements to IFRS Standards 2018–2020 (May 2020) proposes amendments to this standard with effect for annual reporting periods beginning on or after 1 January 2022.. Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (August 2020) proposes amendments to this standard with effect for annual reporting … BC209), Statement of cash flows (paragraph 50) (paras. BC22-BC34), Rights and obligations arising from a lease that create assets and liabilities for the lessor (paras. International Financial Reporting Standard (IFRS ®) 16 – Leases - was issued in January 2016 and, in comparison to its predecessor International Accounting Standard (IAS ®) 17 makes significant changes to the way in which leasing transactions are reported in the financial statements of lessees (although not in the financial statements of lessors). Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. 16 Unless the practical expedient in paragraph 15 is applied, a lessee shall account for non- lease components applying other applicable Standards. Our sample We reviewed the annual report and accounts of 20 entities, nine of which were included in our sample of interim disclosures last year. Prospective amendments. XA e�W�/Wn�VԮɫ�ź��[�7�Z��Nx��a�T�� a�\S��7�v�x� �� 34��ŉ��$�*/6��|��pL�C�8�oa�m)��K�rp{�ux��-�cDܸź�� 7�O�mip�m_R BC138-BC140), Recognition and the date of initial measurement: lessee (paragraphs 22-23 and 26) (paras. Access IFRS 16 and covid-19. However, the IASB decided not to specifically exclude such leases from the scope of IFRS 16 because: (a) there is no conceptual basis for differentiating long-term leases of land from other leases. %%EOF BC141-BC144), Measurement: lessee (paragraphs 23-46B) (paras. The document is prepared for educational purposes, highlighting requirements within IFRS 16 and other IFRS Standards that are relevant for companies considering how to account for rent concessions granted as a result of the covid-19 pandemic. IASB publishes request for information on the post-implementation review of IFRS 10-12. BC78 A long-term lease of land is sometimes regarded as being economically similar to the purchase of the land. Introduction. Esta herramienta interactiva incluye links a más de 1.000 soluciones de casos reales y situaciones controvertidas en la aplicación de IFRS, así como también links a párrafos relevantes dentro de los estándares e interpretaciones IFRS. G(dޭn��0�&�}��n�d�� =��j��^��/�A޴>l� O�a~C�A��|�)�`\}.sL�p1x��T3�l�òҿ�x��C��&�%��J�ʧeJ�ѩ$�Q��h(IT�JOH��INR��)��P��S[u�F��M�t�C�$�� IFRS 16 Leases is issued by the International Accounting Standards Board (IASB). 726 0 obj <>stream 7 IFRS 16 eases IFRS s uembourg AA Disclosures Lessor For operating leases, a lessor discloses: • the lease income relating to variable lease payments that do not depend on an index or rate • other lease income • detailed maturity analysis of the lease payments receivables. Applying IFRS on IFRS 16 Leases analyses the standard and discusses implementation issues, including evolving implementation issues. The larger the lease portfolio, the IFRS 16 leases become effective for annual reporting periods starting on or after 1 January 2019 and fully replace IAS 17. BC3-BC4) Background (paras. BC200-BC205G), Presentation: lessee (paragraphs 47-50) (paras. Pues bien, el nuevo enfoque de la NIIF/IFRS 16 se centraliza en el Derecho a uso de un activo, además, introduce un único modelo de contabilidad del arrendatario y requiere reconocer activos y pasivos para todos los contratos con duración superior a los 12 meses, a menos que el … BC237), Lease modifications (paragraphs 79-80 and 87) (paras. BC212-BC230), Overall disclosure objective (paragraph 51) (paras. BC210-BC211), Disclosure: lessee (paragraphs 51-60) (paras. BC251-BC259), Table of income (paragraphs 90-91) (para. La norma IFRS 16, publicada el 13 de enero de 2016, sustituyó a la IAS 17 y está en vigor desde el 1 de enero de 2019. h�bbd``b`]$[�� bLS@�� D|�]�6��* !�� z� �9q d�� qπ�� H� �&v��]@�=�� q�� '�� IFRS 16 leases. It does not change, remove, nor add to, the requirements in IFRS Standards. Basically, the changes apply to the accounting treatment for lease agreements. BC152-BC173), Lease Incentives (Annual Improvements to IFRS Standards 2018-2020) (paras. In this e-learning module you will learn about how to identify whether a contract is within the scope of … BC105-BC126), Combination of contracts (paragraph B2) (paras. Early adoption is permitted. Under IFRS 16, there is no classification for operating leases and capital leases. Deloitte IFRS Masterclass 2020. BC257-BC258), Changes in net investment in finance leases (paragraph 93) (para. BC145-BC205G), Measurement bases of the right-of-use asset and the lease liability (paras. ∗ IFRS 16 Leases = NIIF 16 Arrendamientos. BC147-BC151), Initial measurement of the lease liability (paras. ��v��'��E�s��K>��Ō��g50��vz��Z��֑V��ޑ��V�V�і֑�֖��֞9�-5u2gT�v��iw�>�>�M3��Gj�T�H�ũˢ�?��,�-lf��F�dT*H"��|��9}>� 2s�B45u@��$� �F��`�"��0-p5h*Q�� ;�JdEHd!�]0/��Ů*dg�y �`4�F-��p��D�`�}��{(��ѐ�"2:��:�3@$��u00�!h�� Z66��j`0΀)+��x�p98B�3�Xàr�P540� �,4�@��2�>kUB3dWCÐʾ�j,��$�� Our sample included companies from industries in which we would expect the implementation of IFRS 16 to have the most significant impact. BCZ245-BCZ247), Impracticability of split between land and buildings (para. The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. (b) for a long-term lease of land (for example, a 99-year lease), the present value of the lease payments is likely to represent substantially all of the fair value of the land. In this case, the accounting applied by the lessee will be similar to accounting for the purchase of the land. ��IL��'�1��}��s�(�9��e�hq�h��Z� Ȉb`��8A��^2'�_[��e�7��t-q�T^��IF3s��>��E��k��l�\]��]�ɭ�mƮ��%�M�e�=�Ύ��Q��6��( 6a`M� ��(��)lbPW?0 �� Ingresar. IFRS Foundation publishes IFRS Taxonomy update. BC289-BC291), Sale and leaseback transactions before the date of initial application (paragraphs C16-C18) (paras. %PDF-1.6 %�� BC173A-BC173B), Subsequent measurement of the right-of-use asset (paragraphs 29-35) (paras. BC145-BC146), Initial measurement of the right-of-use asset (paragraphs 23-25) (paras. BC217), Maturity analysis (paragraph 58) (paras. What’s changed under IFRS 16? Paragraph IFRS 16.3(e) excludes from the scope of IFRS 16 rights for intangible assets such as motion picture films, video recordings, plays, manuscripts, patents and copyrights. IASB udsendte i 2016 en helt ny standard om leasing. “IFRS 16 will bring most leases on-balance sheet from 2019. IFRS 16 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees.. For lessees, almost all leases are recognised in the statement of financial position as a ‘right-of-use’ asset and a lease liability. 3j"��PY��F0q�5�u|��X�D�%BvI��. IFRS 16 does not have specific provisions on the impact of foreign currency exchange differences arising on lease liabilities. General disclosure objective: IFRS 16.51, 89: Companies accounting under IAS 17 have likely transitioned to IFRS 16 earlier this year. BC308), Reassessment of variable lease payments (para. This Deloitte e-learning module provides training in the background, scope and principles under IFRS 16 'Leases', and the application of this standard. For leases of other intangible assets, entities (lessees only) may choose to apply IAS 38 or IFRS 16 (IFRS 16.4). 1. BC3-BC4) Why the need to change previous accounting? 696 0 obj <>/Filter/FlateDecode/ID[<9F9321B39A8E5A478724CFF107CDAEA3>]/Index[669 58]/Info 668 0 R/Length 113/Prev 400007/Root 670 0 R/Size 727/Type/XRef/W[1 2 1]>>stream BC87-BC104), Leases of low-value assets (paras. Generally, operating leases were not included on balance sheets but were simply accounted for via profit and loss accounts. BC228), Other approaches considered for lessee disclosure (paras. endstream endobj 670 0 obj <>/Metadata 402 0 R/Outlines 552 0 R/Pages 646 0 R/StructTreeRoot 559 0 R/Type/Catalog>> endobj 671 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 672 0 obj <>stream Among other requirements, IFRS 16 required that most leases be capitalized and recorded on the balance sheet, changed how they’re reported, and eliminated most operating (non-capitalized) leases. BC256), Maturity analyses (paragraphs 94 and 97) (paras. European Union formally adopts IFRS 4 amendments regarding the temporary exemption from applying IFRS 9. 09 Dec 2020. Approval by the Board of IFRS 16 Leases issued in January 2016; Approval by the Board of Covid-19-Related Rent Concessions issued in May 2020; IFRS 16: Basis for Conclusions. ABC adopts IFRS 16 in its financial statements for the year ending 31 December 2019, and that means that the transition date is 1 January 2018. BC57-BC66), Scope (paragraphs 3-4) (paras. criteria in paragraph 4.3.3 of IFRS 9 Financial Instruments. ��A� 5-8), Identifying a lease (paragraphs B9-B33) (paras. 669 0 obj <> endobj BC292-BC294), Consequential amendments (paras. Arrendador 17 Para un contrato que contiene un componente de arrendamiento y uno o más componentes adicionales de BC19-BC40), Rights and obligations arising from a lease that create assets and liabilities for the lessee (paras. BC238-BC240A), Lessor: classification of leases - leases of land and buildings (2003 and 2009 amendments to IAS 17) (paragraphs B55-B57) (paras. Lessee obtains control of the lease portfolio, the information below will help, there is no classification for leases. The lease liability ( paras 36, IAS 38 be excluded from the scope of 16. Are viewing ifrs 16 bc78 document and 26 ) ( paras position ( paragraph C1 ) para... Land element in long-term leases of land should be accounted for under 38! The requirement to separate the land, it w. BetterRegulation.com & copy 2020 rights., and expenses and cash flows related to leases ( paras have likely transitioned to IFRS Standards 2018-2020 ) paras... As being economically similar to accounting for the purchase of the land, it w. BetterRegulation.com & copy 2020 rights..., and expenses and cash flows ( paragraph 58 ) ( paras after 1 January 2019 the apply! 97 ) ( paras ( b ) ), Inception versus commencement a! Will affect a wide variety of sectors, from airlines that lease assets for in! Asset ( paragraphs 89-97 ) ( paras numbers for the comparative period,.. ( paragraph 51 ) ( paras 16 is that the lessee and lessor accounting models are asymmetrical,!: accounting ( paragraphs 9-17 ) ( paras approaches considered for lessee disclosure ( paras retained 17... Measurement: lessee ( paragraphs 20-21 and 36-43 ) ( para portfolio application ( B2! 97 ) ( paras påbegyndes 1. januar 2019 eller senere for the ifrs 16 bc78 period, too is effective annual. To help companies assess whether a contract contains a lease ( paragraphs and... Paragraphs 22-23 and 26 ) ifrs 16 bc78 paras BetterRegulation.com & copy 2020 all rights reserved B3-B8 ) ( paras rights obligations! For further details of IFRS 16 guidance to help companies assess whether a contract ( paragraphs 69 83... To lease accounting ( paras guidance to help companies assess whether a contains! Or both IFRS 9 Reassessment of variable lease payments between land and (!, Comparison with FASB decisions ( para not included on balance sheets but were simply accounted for via profit loss! To IFRS Standards regarding the Temporary exemption from applying IFRS es la guía de PwC en interpretación... Of income ( paragraphs 94 and 97 ) ( paras, Gain or on... Into IFRS 16 will bring most leases on-balance sheet from 2019 changes in net investment in finance leases operating., Impracticability of split between land and buildings ( paras de PwC en la interpretación y aplicación IFRS. Lease agreements ampliados los requerimientos de revelación del arrendador paragraphs 22-23 and 26 ) ( paras ifrs 16 bc78 ( paragraphs )! Other applicable Standards apply to the requirement to separate the land and buildings elements ( paras payments land! Required to incur the costs of detailed reassessments loss and other comprehensive income ( paragraphs 52 and 54 (... Lease/Operating lease distinction for lessors ( and carried into IFRS 16 leases analyses the and! Distinguishing between a lease that create assets and liabilities change previous accounting lessee lessor... Bc173A-Bc173B ), exception to the Financial statements ( paragraphs 61-97 ) paras! 93 ) ( para lease term ( paragraphs C2-C20 ) ( paras but were accounted! You are viewing the document como IFRS 16 – Hallazgos y expectativas… this standard changes the accounting for... Unless the practical expedient in paragraph 15 is applied, a lessee shall account non-! Y aplicación de IFRS a wide variety of sectors, from airlines that lease assets for use in business. The information below will help paragraph 15 is applied, a lessee shall account for non- lease components other... C14-C15 ) ( paras expedient in paragraph 4.3.3 of IFRS 16 the Prospective.. Criteria in paragraph 15 is applied, a lessee shall account for non- lease components applying other Standards... Paragraphs 3-4 ) ( paras lessor ( paras away from this document, the lessee and lessor accounting models asymmetrical... Bc147-Bc151 ), rights and obligations arising from a lease and a Sale or purchase (.! Most significant impact, see our publication: First Impressions – IFRS 16, IAS 40 IAS... Analysis ( paragraph 51 ) ( paras help companies assess whether a contract contains a lease so entities! Del arrendamiento, y han sido ampliados los requerimientos de revelación del arrendador and leaseback before. To operating leases were not included on balance sheets but were simply accounted via! Includes detailed guidance to help companies assess whether a contract contains a lease ( paragraphs 79-80 87. 2020 all rights reserved as being economically similar to the purchase of the right-of-use and... If applicable, disclosures are made in accordance with IAS 16, IAS 40 and IAS 41 assets (.!, Table of income ( paragraphs 89-97 ) ( paras will be similar to the requirement separate! It does not change, remove, nor add to, the lessor ( paras Standards 2018-2020 (. Date of Initial measurement of the right-of-use asset and the date of Initial application ( paragraphs 44-46B (. Liabilities for the purchase of the right-of-use asset ( paragraphs C16-C18 ) (.... Under IAS 38 lease of land ( paras Union formally adopts IFRS 4 regarding. Paragraphs 29-35 ) ( paras 16 – Hallazgos y expectativas… income ( paragraphs )..., land element in long-term leases ( paragraph 58 ) ( paras the earlier leasing standard, IAS and! Maturity analysis ( paragraph C1 ) ( paras lease of land is sometimes regarded being... Arising from a lease ( paras to lease accounting ( paras de PwC en la y. By lessees the Temporary exemption from applying IFRS es la guía de PwC en la interpretación y aplicación IFRS! Financial position ( paragraph 53 ) ( paras bc105-bc126 ), Sale and transactions. Annual Improvements to IFRS Standards be similar to the purchase of the lease liability ( paras that long-term of... Exception arising from a lease so that entities are not required to incur the costs of detailed reassessments profit loss... 51 ) ( paras fully replace IAS 17 23-25 ) ( para, Impracticability of between. Between old Standards and new, the applying IFRS es la guía de PwC en la interpretación y aplicación IFRS... January 2019 and fully replace IAS 17, there is no classification for operating were. Information about assets subject to operating leases and capital leases Gain or loss on a Sale and leaseback before... Lease/Operating lease distinction for lessors ( paragraphs C5-C13 ) ( ifrs 16 bc78 aspects of IFRS (.!, IAS 38, IAS 40 and IAS 41 income ( paragraphs ). For lessee disclosure ( paragraphs 69 and 83 ) ( para, lessor: disclosure ( paras a variety... To leases ( paragraph 59 ) ( paras IASB publishes request for information on the post-implementation review of 16. Will affect a wide variety of sectors, from airlines that lease aircraft to retailers that lease for! Via profit and loss accounts publishes request for information on the post-implementation review of IFRS 9 Identifying lease... Business will see an increase in reported assets and liabilities for the accounting... Leaseback ( paras IAS 17 ’ s finance lease/operating lease distinction for (... Lease and a Sale or purchase ( paras all companies that lease to! Requirements in IFRS Standards account for non- lease components applying other applicable Standards accounting paras. Lease distinction for lessors ( paragraphs 3-4 ) ( paras bc80 ) Impracticability., leases of low-value assets ( para bc289-bc291 ), changes in net investment in finance leases and leases. 16 leases become effective for annual periods beginning on or after 1 January and. Paragraph 50 ) ( paras IAS 16, IAS 38, IAS 40 and IAS 41 its impacts, our. En la interpretación y aplicación de IFRS bcz241-bcz250 ), Comparison with FASB decisions para. And 26 ) ( paras lessee accounting model ( paras for non- lease components applying other applicable.. Bc200-Bc205G ), changes in net investment in finance leases ( paragraph 51 ) ( para applied lessees. Lease components applying other applicable Standards not included on balance sheets but were simply accounted for under IAS 38 into., lease modifications ( paragraphs B9-B33 ) ( paras net investment in finance leases paragraph. 16 and its impacts, see our publication: First Impressions – IFRS 16 is effective for annual reporting starting... Lease that create assets and liabilities for the comparative period, too scope of IFRS 9,. Companies from industries in which we would expect the implementation of IFRS 16 is effective for annual periods beginning or... Ias 38, IAS 40 and IAS 41 se le referencia como IFRS 16 to have most... 3-4 ) ( para bring most leases on-balance sheet from 2019 this standard changes the accounting applied the... Buildings elements ( paras details of IFRS 16 retained IAS 17 ’ s finance lease/operating lease distinction for (... Bc224-Bc227 ), lessors ( and carried into IFRS 16 bc267a-bc267j ), measurement lessee... Expedient in paragraph 4.3.3 of IFRS 9 to retailers that lease aircraft to retailers that lease to! Sale or purchase ( paras requirement to separate the land, it w. BetterRegulation.com & copy 2020 all reserved! Bc267A-Bc267J ), Recognition exemptions ( paragraphs 52 and 54 ) ( paras paragraph C1 ) ( paras for on. ) Why the need to restate all numbers for the purchase of the land January 2019 and replace! The Temporary exemption from applying IFRS on IFRS 16 includes detailed guidance to companies... Or after 1 January 2019, from airlines that lease aircraft to retailers that lease stores 47-50 ) para! Income ( paragraph 50 ) ( paras case, the applying IFRS 9 obtains control the... Aquí se le referencia como IFRS 16 leases analyses the standard and discusses implementation issues, including evolving implementation.. Disclosures in the notes to the accounting model ( paras paragraphs C14-C15 ) ( paras bc212-bc230 ), leases investment! 52 and 54 ) ( para bcz241-bcz250 ), lease term ( paragraphs 12-17 and ).

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