/GS0 29 0 R Instead, IFRS 16 can be applied to contracts identified as leases under IAS 17 and IFRIC 4 (IFRS 16.C3-C4). /F3 11 0 R Fiscalitate ias 17, leaseback, leasing financiar, leasing operational, operatiuni de vanzare si leaseback. /Contents [21 0 R] << 7 0 obj Definitions A finance lease – a lease that … >> IN2 The International Accounting Standards Board developed this revised IAS 17 as part of its project on Improvements to International Accounting Standards. 583 0 427 431 396 591 527 0 0 534] /BleedBox [0 0 612 792] /F6 37 0 R A contingent asset should not be recognised but should be disclosed where an inflow of economic benefits is probable. << %PDF-1.4 The accounting standard IAS 17 sets out the relevant accounting policies and disclosures applied leases for both lessees and lessors. endobj In addition to the required disclosures, lessees and lessors need to assess whether additional information is necessary to meet the overall objective. Theproject was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. %���� Download *Additional Material is restricted to those with NZ-assigned IP addresses only. /F3 11 0 R 0 533 582 512 581 575 370 502 0 298 0 0 295 0 590 566 /LastModified (D:20150415155242+02'00') 9 0 obj /I1 13 0 R endstream >> This chapter discusses the International Accounting Standard 17 (IAS 17), which prescribes the accounting treatment for leases in the financial statements of lessees and lessors. Under IAS 17, there are two types of Lease: Finance and Operating. /Title (Layer 1) Fiscalitate ias 17, leaseback, leasing financiar, leasing operational, operatiuni de vanzare si leaseback. Generally, IFRS 16 requires more disclosures than IAS 17 : Leases. endobj /F9 25 0 R /FontDescriptor 40 0 R IAS 17 – Finance leased assets and liabilities are measured at the fair value of the leased property or, if lower the PV of the minimum lease payments. >> /ColorSpace /DeviceRGB Theproject was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. /Contents [22 0 R] << /MediaBox [0 0 612 792] 214 IAS 17 Omhandler Leasing Tilhørende IFRIC/SIC IFRIC 4, Vurdering af, om en aftale indeholder en leasingaftale SIC–15, Operationelle leasingkontrakter – incitamenter SIC–27, Vurdering af indholdet af transaktioner, som har juridisk form af en leasingkontrakt BemærkIASB udsendte i januar 2016 IFRS 16, Leasing, som erstatter IAS 17 og tilhøren- /I0 12 0 R As at 1 January 2016 IAS 17 Leases Also refer: SIC-15Operating Leases - Incentives SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease IFRIC 4 Determining Whether an Arrangement Contains a Lease Effective Date Periods beginning on or after 1 January 2005 Specific quantitative disclosure requirements: /Contents [9 0 R] /PieceInfo << >> Moreover, Click here to Download IAS 17 IFRS 16 pdf format. /Subtype /TrueType endobj /Widths [301 0 0 0 0 0 0 0 0 0 0 0 0 367 0 0 Additionally, para 2 of IAS 17 prescribes that the standard must not be applied as the basis of measurement for leased investment properties or leased biological assets, because the measurement rules for such assets are contained in IAS 40 Investment Property and IAS 41 Agriculture respectively. application/pdf Early application of the IFRS 16 Leases is only allowed with IFRS 15. The accounting standard IAS 17 sets out the relevant accounting policies and disclosures applied leases for both lessees and lessors. endobj /I7 19 0 R IFRS 16 Leases will start to apply on all the financial years starting after 1 st January, 2019. << According to IAS 17, businesses must classify all of their leases into one of these classes. The discount rate to be used in calculating the PV of the minimal lease payments is the implicit rate if known, otherwise, the lessee’s borrowing rate. IAS 17 Leases 1 Overview IAS 17 sets out the required accounting treatments and disclosures for finance and operating leases by both lessors and lessees, except where IAS 40 is applied to investment property held by a lessee. /Color [20224 32768 65535] Desi nu exista un standard international de contabilitate dedicat in acest sens, problema prevalentei economicului asupra juridicului este foarte importanta. /I2 14 0 R Get in Touch Download PDF Classification of leases 7 The classification of leases adopted in this Standard is based on the extent to which risks and rewards incidental to ownership of a leased asset lie with the lessor or the lessee. Lessees are relieved from full retrospective application as specified in IAS 8. Exposure Draft of Improvements to International Accounting Standards, with a comment deadline of 16 September 2002. 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