F7/P2新准则介绍：IFRS 16 Leases

来源: 正保会计网校编辑： 2017/03/21 09:25:13　字体：大小

国际会计准则理事会（IASB）于2016年1月正式发布了《国际财务报告准则第16号——租赁》（IFRS 16 Leases）。在2017年ACCA官方公布的新大纲中，将IFRS 16 Leases取代了过去的IAS 17 Leases准则。所以从2017年9月的考试开始，租赁相关的题目将应用IFRS 16 Leases准则。下面我们就简单介绍一下《国际财务报告准则第16号》准则。

IAS 17租赁准则中的会计模式一直受到批评，被认为在有些情况下不能向报表使用者提供有关租赁交易的真实描述，特别是针对经营租赁相关的资产和负债不会在承租人的财务报表中得到反映。一定程度上，会影响报表使用者对该企业的判断。因此，对于承租人而言，新准则不再区分经营租赁和融资租赁。除12个月以内的短期租赁和低于5000美元小额租赁外，其他所有租赁都要纳入资产负债表范围内。

IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Lessors continue to classify leases as operating or finance, with IFRS 16’s approach to lessor accounting substantially unchanged from its predecessor, IAS 17.

IFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions.

新准则将于2019年1月1日开始或以后的年度生效，只有已经采用《国际财务报告准则第15号——来自客户合同的收入》时才允许提前应用IFRS 16。

An entity applies IFRS 16 for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted if IFRS 15 Revenue from Contracts with Customers has also been applied.

History of IFRS 16

Date	Development	Comments
July 2006	Added to the IASB's agenda
19 March 2009	Discussion Paper DP/2009/1 Leases: Preliminary Views published	Comment deadline 17 July 2009
17 August 2010	Exposure Draft ED/2010/9 Leases published	Comment deadline 15 December 2010
21 July 2011	IASB/FASB announce intention to re-expose proposals	ED originally expected in first half of 2012
16 May 2013	Exposure Draft ED/2013/6 Leases published	Comment deadline 13 September 2013
13 January 2016	IFRS 16 Leases published	Effective for annual periods beginning on or after 1 January 2019