PwC | Switzerland. [IAS 16.24], Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. One of the most notable aspects of IFRS 16 is that the lessee and lessor accounting models are asymmetrical. De nieuwe lease-standaard heeft grote gevolgen voor organisaties die leasen. Depreciation should be charged to profit or loss, unless it is included in the carrying amount of another asset [IAS 16.48]. Investors, regulators and other stakeholders might focus on these disclosures. of PwC’s IFRS publications is provided on the inside front cover. Zie daarvoor onderstaande link. In januari heeft de IASB de langverwachte nieuwe lease-standaard IFRS 16 uitgebracht. Vrijwel iedere organisatie heeft met vastgoed te maken – als core business of simpelweg als huisvesting voor uw bedrijf. [IAS 16.13], Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. IFRS 16 was issued by the International Accounting Standards Board (IASB) and thereby starting a new era of lease accounting. Alle rechten voorbehouden. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. PwC observation: IAS 19 currently requires unvested past-service costs to be recognised on a straight-line basis over the future service period until the benefits become vested; vested past-service costs are recognised immediately. In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS … IAS 16 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005. [IAS 16.36]. De nieuwe standaard beïnvloedt vrijwel alle gangbare financiële ratio's en prestatiecijfers, zoals solvabiliteit, current ratio, EBIT, bedrijfswinst, nettowinst, EPS, ROCE, ROE en operationele kasstromen. PwC’s IFRS 16-model er et praktisk og brugervenligt værktøj til virksomheder, der ikke ønsker et dyrt og omfangsrigt it-system. 1 of 3 Save and exit Continue Cancel [IAS 16.39], A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. Als gevolg van deze nieuwe standaard moeten alle lease- en huurverplichtingen (zoals huurcontracten met betrekking tot vastgoed) met ingang van 1 januari 2019 op de balans komen in de commerciële IFRS jaarrekening van de lessee/huurder. mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. How do you compare like with like in the impairment model, now most leases are on the balance sheet? Illustrative IFRS consolidated financial statements - Investment property 2019. whether an independent valuer was involved, for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model. review IAS 16 standard's disclosure requirements. PwC’s Academy is a learning and education service offering of PwC India. håndtere indekseringer, optioner og modifikationer. IAS 16 Property, Plant and Equipment Last updated: March 2017 This communication contains a general overview of the topic and is current as of March 31, 2017 The application of the principles addressed will depend upon the particular facts and circumstances of each individual case.