МСФО 16 – ЛИЗИНГ – ПРЕЗ ПРИЗМАТА НА ЛИЗИНГОДАТЕЛЯ
IFRS 16 – LEASING – FROM THE PERSPECTIVE OF THE LESSOR

Author(s): Kremena Ilieva
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Икономически университет - Варна
Keywords: lease; lessor; sale and leaseback; sublease; lease modification
Summary/Abstract: The report clarifies major differences between the new standard IFRS 16 Leases in comparison with the superseded IAS 17 Leases concerning lessors. In its considerable part comments on the topic of the new standard are concentrated to the impact on the lessees and changes for lessors are neglected. The purpose of this report is to present the impact of the standard on lessors, as well as to clarify major changes in accounting, presentation and disclosure from their perspective. In this sense, the focus is on sale and leaseback transactions and the assessment of whether the transfer is a sale or not, subleases, requirements for accounting a lease modification and the additional disclosures regarding lease transactions in the financial statements.

• Details
• Contents