It provides IFRS 16 disclosure examples and explanations as a supplement to the September 2017 guide; as such, this supplement is not intended to reconcile to that guide. Recognition and Measurement of Leases (IFRS 16) Last updated: 6 November 2020 At the commencement date, a lessee (a customer) recognises a right-of-use asset and a lease liability (IFRS 16.22). IFRS 16 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees.. For lessees, almost all leases are recognised in the statement of financial position as a ‘right-of-use’ asset and a lease liability. Giocare d’anticipo: le domande chiave per una prima valutazione delle azioni da intraprendere. ► Sostituisce tutti i precedenti IFRS relativi all’accounting dei “Leases” (IAS 17 ed IFRIC 4); ► si applica a tutti i contratti che contengano il diritto ad utilizzare un bene (c.d. Our sample included companies where we might expect the presence of large contracts containing lease and non-lease components but the accounting treatment applied to the non-lease component was not clear. first-time adopter of IFRS. Invalid characters in 'Your Query' field. Therefore all forms of lease incentive should be considered when determining the carrying amount of the lease liability and the right-of-use asset. Article updated 28 May 2020. Dal lato del locatario, le sfide sono maggiori e influenzano la strategia operativa degli investimenti e dei finanziamenti (i.e.lease or buy), il reporting finanziario, l’informativa finanziaria e il sistema informativo. Es wird allerdings auch ein paar Erleichterungen geben, und wer diese für sich richtig nutzt, kann zumindest einen Teil der Belastungen abwenden. of IFRS 16 Leases December 2019. In this article, you’ll learn about the main changes that IFRS 16 introduces to the accounting for leases, illustrated on a very simple example. Introduction. (Effective from 2019: see IFRS 16 changes 2019 below) Understanding IFRS 16 Leases. The objective of IFRS 16 is to faithfully represent lease-based transactions and support users assessment of cash flows arising from leases. Under IFRS 16 a lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’. Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as on-balance sheet finance leases. This supplement focuses on the disclosure requirements in IFRS 16 . Al di là delle considerazioni contabili, il principio genera delle riflessioni di natura operativa. We encourage companies to reflect on whether they could be providing additional useful information … The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. IAASA, Ireland’s accounting enforcer, has today published an Information Note setting out how companies have accounted for leases under IFRS 16 – Leases, the new leases accounting standard. IFRS 16 Leases replaces IAS 17 Leases, the earlier lease accounting standard.IFRS 16 is effective for annual period beginning on or after 1 January 2019. Ein „Operate Lease” wird demgegenüber bilanzneutral dargestellt, d.h. der Leasing­nehmer berücksichtigt lediglich die Leasingzahlungen im Aufwand. A document responding to questions regarding the application of IFRS 16 Leases to rent concessions granted as a result of the covid-19 pandemic has been published.. Access IFRS 16 and covid-19.. The standard does not provide very much… Praxis-Info! Leggete i Termini di Utilizzo  per maggiori informazioni. Compila il form di richiesta per ricevere il materiale, L’IFRS 15 modifica il profilo di riconoscimento dei ricavi, IFRS (International Financial Reporting Standards). La data di entrata in vigore dell’IFRS 16 è l' 1 gennaio 2019 e per una transizione agevole al nuovo principio è necessario giocare d’anticipo. The International Accounting Standard Board has published the new standard on lease accounting (IFRS 16). In some cases, it may be from the commencement date to the end of the useful life of the asset. Income statements will be realigned with current … IFRS 16 full text establishes principles for the recognition measurement presentation and disclosure of leases, with the objective of ensuring that lessee and lessor provide relevant information that faithfully represents those transactions. It replaces IAS 17, which is almost 20 years old, as of January 1, 2019. Tutti i contratti, sia il leasing operativo che il leasing finanziario, saranno contabilizzati in un unico modo nel bilancio dei locatari. Supersedes HKAS 17 Leases, HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease, HK(SIC)-Int 15 Operating Leases—Incentives and HK(SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. IFRS 16. However, there are exemptions available for: Short-term leases, leases with a lease term of 12 months or less, and Leases in which the … Under IFRS 16, the lessee will use the implicit rate to calculate the initial measurement of the lease liability, assuming the rate can be readily determined. So, any company as the lessee that use IFRS as its accounting standards is required to review its existing operating lease to make either full or limited retrospective restatement in order to comply with requirements of the new standard, IFRS 16. © IFRS Foundation 2017. Dieser muss vielmehr für jeden Leasinggegenstand sowohl ein Nutzungsrecht auf der Aktivseite als auch eine korrespondierende Leasingverbindlichkeit auf der Passivseite ansetzen. Massimiliano Semprini è entrato a far parte dell’organizzazione nel 1999, dedicandosi alla revisione contabile. The model reflects that, at the commencement date, a lessee has a financial obligation to make lease payments to the lessor for its right to use the underlying asset during the lease term. I locatori continueranno ad avere un trattamento contabille distinto a seconda che si tratti di un contratto di leasing operativo o di un contratto di leasing finanziario (sulla base delle linee guida ad oggi esistenti). IFRS 16 legt die Grundsätze für den Ansatz, die Bewertung, die Darstellung und die Angabe von Leasingverhältnissen dar. Distaccato dal 2008 al 2010 presso Deloitte LLP (UK) – nell’IFRS Centre of Excellence di... More, Matteo Ogliari fa parte del network Deloitte dal 2005; dedicandosi alla revisione contabile ha acquisito una conoscenza approfondita dei principi contabili nazionali (ITAGAAP), internazionali (IFRS) e... More, Andrea Cannavò fa parte del network Deloitte dal 2001. International Financial Reporting Standard (IFRS®) 16 – Leases - was issued in January 2016 and, in comparison to its predecessor International Accounting Standard (IAS®) 17 makes significant changes to the way in which leasing transactions are reported in the financial statements of lessees (although not in the financial statements of lessors). IFRS 16 leases become effective for annual reporting periods starting on or after 1 January 2019 and fully replace IAS 17. 16) non refundable purchase taxes are a part of cost of PPE, IAS 16 does not apply to initial measurment of leases as leases have to accounted for in accordance with IFRS 16 (IFRS 16 is “special law”), The problem with IFRS 16 is that it does not contain provisions about the impact/treatment of refundable purchase taxes on the initial measurement of ROA. (Effective from 2019: see IFRS 16 changes 2019 below) Deloitte, grazie alla sua posizione di leader e all’esperienza vantata nel campo del settore immobiliare, può offrire soluzioni tecnologiche avanzate e aiutare le aziende a gestire l’impatto del passaggio al nuovo Standard. Addresses requirements of IFRS 16, Leases. Häufig gestellte Fragen zu Lease Accounting IFRS 16 Demo anschauen IFRS 16: Definition und Beispiele IFRS 16 ist eine Bilanzierungsvorschrift des International Accounting Standards Board (IASB), die nach IFRS bilanzierende börsennotierte Gesellschaften verpflichtet, alle Leasingverträge mit einer Vertragslaufzeit von mehr als einem Jahr in ihre Bilanzen aufzunehmen. to HKFRS 16 Leases. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. Under new IFRS 16, you need to split the rental or lease payments into lease element and non-lease element, because you need to:. Applying IFRS on IFRS 16 Leases analyses the standard and discusses implementation issues, including evolving implementation issues. Account for a lease element as for a lease under IFRS 16 (if it meets the criteria in IFRS 16); and; Account for a service element as before, in … Unser Leasing-Seminar stellt daneben die Auswirkungen auf die Kenngrößen der Financial Performance vor, gibt praktische Tipps zur Umstellung und grenzt IFRS 16 zu den US-GAAP ab. Eine Kooperation von KPMG und IBM. Ne sono esempio quelli del settore: Anche se le aziende hanno tempo fino al 1/1/2019 prima di applicare IFRS 16, le attività di preparazione richieste sono significative e ora è il tempo di agire. Show resources. Under IFRS 16, the lessor will use the implicit rate to perform the lease classification test at lease inception or at the date of a modification, by calculating whether the present value of the lease payments (discounted at the implicit rate) represents substantially all of the fair value of the underlying asset. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard. L'entità non può applicare l'IFRS 16 prima dell'applicazione dell'IFRS 15 Ricavi provenienti da contratti con i clienti (cfr. Ever since then I receive lots of e-mails asking me to sum up what’s new. Der IASB hat am 13.1.2016 den neuen Standard IFRS 16 Leases veröffentlicht. Dal punto di vista del locatario suggeriamo 3 valutazioni strategiche per poter giocare d’anticipo: Non vi sarà la simmetria di contabilizzazione con i locatari. Sogenannte Short-Term-Leases, also Leasingverhältnisse mit einer Laufzeit von weniger als zwölf Monaten, müssen nicht in die Bilanz. Effective Date. This website uses cookies. The standard requires the lessee to recognise assets and liabilities for all leases with more than 12 months tenor unless the underlying asset is of low value. Ziel ist es sicherzustellen, dass die von Leasingnehmern und Leasinggebern zur Verfügung gestellten Informationen ein getreues Bild der Transaktionen vermitteln. This webcast will provide participants an update on current issues related to lease accounting under IFRS 16 Leases. An Article Titled IFRS 16 esiste già negli articoli salvati, Al fine di fornire indicazioni circa i potenziali impatti derivanti dall’introduzione dell’IFRS 16 sui bilanci delle società quotate italiane, Deloitte ha condotto uno studio empirico a partire dalle informazioni sugli impegni per leasing operativi riportate nei bilanci 2016 delle 384 imprese quotate su Borsa Italiana. The IFRS Interpretations Committee has, in the last two meetings of 2019, published two more agenda decisions on leases. IFRS 16 Leases Overview. The right to direct the use of the asset. Der Standard ist verpflichtend ab dem 1. Right-of-use is an asset representing lessee’s right to use the leased assetduring the lease term. Januar 2016 den neuen Standard IFRS 16 Leases veröffentlicht. IFRS 16 (IFRS 16, par. IFRS 16 Leases Overview. Tutti i contratti, sia il leasing operativo che il leasing finanziario, saranno contabilizzati in un unico modo nel bilancio dei locatari. It is intended to support the consistent and robust application of IFRS 16. IFRS 16 Leases was issued by the IASB in January 2016. It analyses the standard and discusses the implementation issues. You can view which cookies are used by viewing the details in our privacy policy. The lease contract started on 1 January 2017 and the lease was recognized as operating lease since then. OK, so here you go. We also have sector-specific guidance. L’ IFRS 16 Leases è stato emanato a Gennaio 2016 ed è in vigore per gli esercizi a partire dal 1° gennaio 2019 e successivi. IFRS 16 ersetzt den bisherigen Standard zur Leasingbilanzierung IAS 17 sowie die Interpretationen IFRIC 4, SIC-15 und SIC-27. Da questa riflessione condivisa, lo IASB ha pubblicato, il 13 gennaio 2016, il nuovo principio contabile IFRS 16 - Leases. Please remove any invalid characters ('', '+', '|'), links or URLs (e.g www.ifrs.org, http://www.ifrs.org) from the 'Your query' field and re-submit. It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. Che impatto potrebbe avere l’introduzione di questo nuovo Standard sui vostri sistemi informativo-contabili? Our updated Applying IFRS on IFRS 16 Leases includes changes to address evolving implementation issues. Il team IFRS 16 di Deloitte è un gruppo multidisciplinare dedicato al supporto dell’implementazione con di questo complesso nuovo Standard. The proposed amendment aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 Leases to the lease liability that arises in a sale and leaseback transaction. IFRS 16 applies to all leases except leases of natural resources, biological assets, service concession arrangements, and intangible assets. Januar 2019 anzuwenden. IFRS 16 provides an optional exemption from the full requirements of the standard for: Short-term leases (leases with a lease term of 12 months or less)Leases for which the underlying asset is low value (e.g. Der neue IFRS 16 Leases soll das nun ändern. IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as IFRS 15 is also applied). Under both ASC 842 and IFRS 16, the ROU asset is amortized (or depreciated for finance leases) from the lease commencement date (the date the lessee begins to make payments) to the end of the lease’s term. An operating lease is a lease other than a finance lease. This new standard is effective for annual reporting period beginning on or after 01 st January 2019. © 2020. Leases, which are due to become effective for annual periods beginning on or after 1 January 2019. Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK. Measurement of lease liabilities Most companies in our sample repeated the requirements of paragraph 26, that ‘leasepayments shall be discounted using the interest rate implicit in the The task of reviewing a contract against the definition of a ‘lease’ under IFRS 16 often requires input from procurement and operational teams, particularly for companies with a large, multinational and complex lease portfolio. Download IFRS 16 - Definition of a lease [ 82 kb ] A contract can be (or contain) a lease only if the underlying asset is ‘identified’. This is an open-access Excel model of Accounting for Leases with IFRS 16 Right-of-Use model, useful for anyone who wants to work as an Accountant, Financial Analyst, or Finance Manager In unserem Leasing-Seminar lernen Sie, wie Leasingverhältnisse nach IFRS 16 identifiziert und bilanziert werden und welche Besonderheiten bei Ansatz, Bewertung und Ausweis zu berücksichtigen sind. IFRS 16 Leases requires lessees to recognise new assets and liabilities under an on-balance sheet accounting model that is similar to current finance lease accounting. Related Posts. The new Standard will affect most companies that report under IFRS and are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high value equipment. Affected standards. It enables companies to use property, plant, and equipment without needing to incur large initial cash outflows. Accessibility   |   Privacy   |   Terms and Conditions   |   Trade mark guidelines   |   All legal information   |   Using our website. Sales-type Leases gemäß ASC 842 . This supplement focuses on the disclosure requirements in IFRS 16 . The IASB has published IFRS 16 – the new leases standard. EFRAG supports the proposals in the exposure draft as they provide practical guidance on an area not currently addressed by IFRS 16 while relying on existing measurement principles. IFRS 16 – Leases IFRS 16 set outs the accounting requirements for leases. Please complete the CAPTCHA field to verify you are human. Ob grundlegende Fragen der Konsolidierung, die Leasingbilanzierung, Umsatzrealisierung, Finanzinstrumente oder Pension Accounting: bewährte Bilanzierungskonzepte werden durch Neuregelungen ersetzt, die eine Fülle von Anwendungsfragen … Instead of applying the recog­ni­tion re­quire­ments of IFRS 16 described below, a lessee may elect to account for lease payments as an expense on a straight-line basis over the lease term or another sys­tem­atic basis for the following two types of leases: Fundamentally changes how lessees account for operating leases. Kognitive Vertragsdatenextraktion im Rahmen von IFRS 16 Leases. Session expired, please refresh your browser. Some companies believe that IFRS 16 implementation concerns accountants only. Der International Financial Reporting Standard 16 - Leases (IFRS 16) ist ein internationaler Rechnungslegungsstandard (IFRS) des International Accounting Standards Board (IASB), der die Bilanzierung von Leasingverhältnissen regelt. Di conseguenza, per i Principi che erano in vigore al 1o gennaio 2016, le modifiche riportate nella presente Appendice sono presentate in base al testo degli stessi Principi in vigore al 1o gennaio 2016 come modificato dall'IFRS 15. Bilanzierung beim Leasingnehmer. IFRS 16 . 1 December 2019 Presentation and disclosure requirements of IFRS 16 Leases Contents What you need to know • IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. IAASA has identified scope for improvement in the disclosures made in companies’ first set of annual financial statements following their adoption of the Standard. The model reflects that, at the commencement date, a lessee has a financial obligation to make lease payments to the lessor for its right to use the underlying asset during the lease term. Lease term (paragraphs B34–B41) › IFRS 16 – Leases handbook. IFRS 16 Leases è stato emesso a Gennaio 2016 ►Sostituisce tutti i precedenti requisiti contabili IFRS per l’accountingdei leasing, (IAS 17 ed IFRIC 4) ►Il principio si applica a tutti i contratti che contengono il diritto ad utilizzare un bene (c.d. Following the release of an exposure draft in 2010, the International Accounting Standards Board (IASB) has finally released IFRS 16, a new standard on lease accounting. In January 2016, IASB issued another important and long-discussed standard: IFRS 16 Leases that will replace IAS 17. Income statements will be realigned with current … Dal punto di vista del locatore suggeriamo 2 mosse strategiche per poter giocare d’anticipo: Il nuovo principio riguarda tutti i leasing (compresi quelli presenti all’interno dei contratti di servizi, indipendentemente dalla forma legale del contratto). The company has just followed IFRS 16 on 1 January 2019. In this article we shall focus on the second exemption. Virtually all leases must be reflected on balance sheets. E’ stato distaccato dal 2006 al 2010 presso Deloitte & Touche LLP (US), nel Global IFRS & Offerings Services di New York, dove si è occupato di a... More. IASB staff provide an introduction to IFRS 16 Leases in this webcast. IFRS 16 ‘Leases ’ A thematic review ... IFRS 16 Thematic Review (September 2020) Financial Reporting Council 4. IFRS 16 represents the first major overhaul of lease accounting in over 30 years. If you found this post useful, the following posts about IFRS 16 may be of interest to you: What is IFRS 16 – The New Leases Standard IAS 17 required both lessees and lessors to classify leases into finance leases and operating leases depending on whether there is transfer of risks and rewards and recognize liabilities only in case of finance leases. IFRS 16 in a nutshell: Effective January 1, 2019; early adoption is permitted with IFRS 15. expedient in IFRS 16.15 to not separate non-lease components from lease liabilities. IT personnel may need to assess system requirements for financial reporting with the finance team. IFRS 16 is effective for all companies reporting under IFRS for periods beginning on and after 01/01/2019. In order for such a contract to exist the user of the asset needs to have the right to: Obtain substantially all of the economic benefits from the use of the asset. Business Model: anticipare le eventuali richieste da parte dei locatori relativamente a. Under IFRS 16, leases are accounted for based on a ‘right-of-use model’. Financial periods beginning on or after 1 January 2019. It provides IFRS 16 disclosure examples and explanations as a supplement to the September 2017 guide; as such, this supplement is not Lease incentives - IFRS 16 [172 kb] Download PDF [172 kb] In our view, even though not clearly stated, we believe the definition could suggest that an analysis similar to the IFRS 15 ‘Revenue from Contracts with Customers’ guidance relating to the consideration payable to … Il diritto di utilizzo del bene in leasing (cosiddeto "right of use") e l’impegno assunto emergeranno nello stato patrimoniale (l’IFRS 16 si applicherà a tutte le transazioni che prevedono un right of use, indipendentemente dalla forma contrattuale, i.e. lease components applying other applicable Standards. The IFRS Foundation's logo and the IFRS for SMEs® logo, the IASB® logo, the ‘Hexagon Device’, eIFRS®, IAS®, IASB®, IFRIC®, IFRS®, IFRS for SMEs®, IFRS Foundation®, International Accounting Standards®, International Financial Reporting Standards®, NIIF® and SIC® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. The journal entry required for this will be discussed below as we need to understand one more thing before we put this item on our balance sheet. Calculating the IFRS 16 Right of Use Asset. Right of Use) per un certo periodo di tempo in … IFRS 16: Sonderregeln bieten ein Hintertürchen . Wie bereits dargelegt, entfällt beim Leasingnehmer nach IFRS 16 die Klassifizierung in Operating Lease und Finance Lease. We have now calculated our IFRS 16 lease liability as £33,366 . Leasing is an important financial solution used by many organisations. Example 2: First adoption of IFRS 16 with an existing operating lease The company has rented an office with 5 years and the payment $120,000 is at the end of each year. Operating Leases unterscheiden sich unter IFRS 16 und ASC 842 nicht. An overview will be provided of the issues related to accounting for rent concessions for both lessees and lessors. Der Standard ist verpflichtend ab dem 1.1.2019 anzuwenden, soweit bis dahin der zuletzt veröffentlichte Standard IFRS 15 Revenue from Contracts with Customers ebenfalls angewendet wird. Compila il form di richiesta per ricevere il materiale, Valutate l'impatto del nuovo Standard  richiedendo gli approfondimenti relativi ai principali cambiamenti e al vostro settore. Quali sono i punti di attenzione per i futuri contratti di lease? Leasingraten werden als Leasingerträge linear über die Vertragslaufzeit erfasst, es sei denn, eine andere systematische Basis spiegelt die Gewinnrealisierung aus der Nutzung des zugrunde liegenden Leasinggegenstands adäquat wider. IFRS 16 defines a lease as “A contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration”. Home | Leases. The lease liability should be initially recognised and measured at the present value of the lease payments (IFRS 16.26). La sfida è di anticipare tutti gli adattamenti operativi che il principio introdurrà e attivare tempestivametne tutte le possibili funzioni coinvolte: acquisti, servizi generali, sistemi informativi, tesoreria e affari legali e societari. Publication: Use of IFRS Standards around the world [PDF], How the IFRS Interpretations Committee helps support consistent application, Supporting materials for the IFRS for SMEs Standard. IFRS 16 – assets. Si invita a leggere l’informativa completa relativa alla descrizione della struttura legale di Deloitte Touche Tohmatsu Limited e delle sue member firm e visitare la sezione About Deloitte, Per favore abilita JavaScript per visualizzare il sito, Partner - Italian IFRS Centre of Excellence Leader, Il nome Deloitte si riferisce a una o più delle seguenti entità: Deloitte Touche Tohmatsu Limited, una società inglese a responsabilità limitata, e le member firm aderenti al suo network, ciascuna delle quali è un’entità giuridicamente separata e indipendente dalle altre. We are releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Die Kriterien für die Klassifizierung sind dabei stark ermessensbehaftet und standen schon seit langer Zeit in der Kritik. Under IFRS 16, leases are accounted for based on a ‘right-of-use model’. IFRS 16 requires a lessee to include lease incentives in the measurement of both the right-of-use asset and the lease liability. IFRS 16. tablet and personal computers, small items of furniture etc.). IFRS 16 in a nutshell: Effective January 1, 2019; early adoption is permitted with IFRS 15. We are releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Dal lato del locatore, le sfide sono minori e riguardano principalmente il modello di business (specialmente l’adozione e la rinegoziazione di alcune clausole contrattuali che potrebbero essere richieste a beneficio del locatario), il bilancio e l’informativa finanziaria. 63) outlines examples of situations that would normally lead to a lease being classified as a finance lease(and they are almost carbon copy from older IAS 17): The lease transfers ownershipof the asset to the lessee by the end of the lease term. It is intended for use by entities that are in the process of adopting IFRS 16 and those that have already adopted it. Virtually every company uses rentals or leasing as a means to obtain access to assets and will therefore be affected by the new standard. Da più di 10 anni, lo IASB (International Accounting Standard Board) e il FASB (Financial Accounting Standard Board) lavorano congiuntamente per trovare una soluzione mirata a migliorare la trasparenza nei prospetti economico-finanziari dei locatari, rivenienti dai leasing, come richiesto dagli investitori, dagli analisti finanziari e dagli enti regolatori. IFRS 16 full text establishes principles for the recognition measurement presentation and disclosure of leases, with the objective of ensuring that lessee and lessor provide relevant information that faithfully represents those transactions. NASBA FIELD OF STUDY LEVEL CPE CREDITS Accounting Basic Online: 1.0 ADVANCED PREPARATION DELIVERY METHOD PREREQUISITES None QAS Self-Study Familiarity with financial reporting and accounting principles under IFRS It also provides a comparison to the new US GAAP standard on leases. Attualmente, i contratti di leasing operativo non sono rilevati negli stati patrimoniali dei locatari, con effetti sulla comparabilità dei bilanci delle imprese operanti nel medesimo settore, specialmente tra quelle che acquistano i beni in proprietà e quelle che ricorrono al leasing. (NOTE: con il modulo di richiesta si riceve la pubblicazione “A guide to IFRS16” e gli approfondimenti di settore ove rilevanti). 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