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  • IASB улучшает учет продаж с обратной арендой в IFRS 16
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IASB улучшает учет продаж с обратной арендой в IFRS 16

Совет по международным стандартам финансовой отчетности представил изменения к стандарту МСФО (IFRS) 16 по теме измерения арендного обязательства в сделках с продажей и обратной арендой. Под ними подразумеваются транзакции, в которых организация продает актив и одновременно берет его в аренду уже у нового владельца.
 
Стандарт IFRS 16, в принципе, содержит руководство по учету транзакций на дату совершения таких сделок, но не содержит указаний по измерению величины арендного обязательства на дату подготовки отчетности после самой сделки.
 
  • По этой теме см. также: Продажи с обратной арендой – мнение Deloitte по поводу разъяснений от IFRIC

 

Пока что это предварительный вариант, по которому будут приниматься комментарии до 29 марта следующего года. Предложенные изменения улучшат практику учета транзакций по продажам активов с одновременной их арендой на саму дату совершения таких сделок и добавив ей большей прозрачности. Других изменений в требованиях стандарта, иначе как затрагивающих учет транзакций этого рода, не вносится.

 

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Напоминаем, что вчера Совет по МСФО дал старт консультациям по теме объединения бизнеса под общим контролем.


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The date of publishing:

02 December /2020 07:59

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