Концептуални аспекти на модела на актива с право на ползване
Conceptual Perspectives of the Right-Of-Use Asset Model

Author(s): Boika Brezoeva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: lease; lessee; right-of-use asset; identified asset; right to control the use of an asset; lease liability; identifying a lease
Summary/Abstract: The new leasе standard, IFRS 16 Leasеs, introduced the “right-of-use asset” accounting model to be applied by lessees to almost all leases with such effects on their financial statements as if it were a purchase of non-current assets financed by a loan.The publication clarifies the conceptual basis of the right-of-use asset model introduced by IFRS 16 Leases in compliance with the revised definitions of both an asset and a liability and recognition criteria in the Conceptual Framework for Financial Reporting (2018), issued by IASB. Also, it analyses the decision tree for identifying a lease.

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