Отчитане на промените в договорите за оперативен лизинг в условията на пандемия за предприятията, изготвящи финансовите си отчети на базата на Международните счетоводни стандарти
Impact of Covid-19 on the accounting of operating leases for entities preparing their financial statements according to the international financial reporting standards

Summary/Abstract: The purpose of the study is to examine and analyse the main accounting approaches to treatment of operating leases by lessees and lessors, which are affected by the new requirements of IFRS 16. Furthermore, the resulting effects of the current pandemic situation are to be observed. The amendments to IFRS 16 Leasing created reliefs for lessees who applied the new requirements in 2019 and in 2020 should have reported changes in leasing contracts. The issues of reporting a practical expedient treatment introduced are the subject of consideration in the accounting of lessees and lessors. Moreover, the issues of adequate disclosure of approaches and policies are discussed, which in parallel with the practical expedient treatment of changes in leasing contracts provide useful information about the effect that leasing has on the financial condition, financial results and cash flows.

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