Leases IFRS 16 and the discount rate
Seminar - Hot topics treasury Leases IFRS 16 and the discount rate
Strictly private and confidential 14 June 2018
Contents
1
Welcome and introduction
2
IFRS 16 summary
3 5
3
Discount Rate
15
Seminar - Hot topics treasury PwC
Strictly private and confidential
2 14 June 2018
1 Welcome and introduction
Welcome and introduction
Seminar - Hot topics treasury PwC
Strictly private and confidential
3 14 June 2018
1 Welcome and introduction
With you today
Karin Meijer Director Capital Markets and Accounting Advisory Services T: +31 (0)88 792 2635 M: +31 (0)6 20303990 karin.meijer@
Dino Tsafantakis Senior Associate Capital Markets and Accounting Advisory Services T: +31 (0) 88 792 3693 M: +31 (0)6 1399 9045 dino.tsafantakis@
Seminar - Hot topics treasury PwC
Strictly private and confidential
4 14 June 2018
2 IFRS 16 summary
IFRS 16 summary
Seminar - Hot topics treasury PwC
Strictly private and confidential
5 14 June 2018
2 IFRS 16 summary
IFRS 16 Summary
Seminar - Hot topics treasury PwC
Lessee has to present interest expense
Lessee has to recognise a rightof-use asset and a lease
(on lease liability) and depreciation charge (for right-of-use asset) separately
liability for almost all lease
contracts Exemptions for short-term
Lease liability represents the present value of the lease payments
leases and leases of low
discounted at the interest rate
value assets
implicit in the lease if readily
determinable. If not readily
Lessor accounting stays almost the same as
determinable, incremental borrowing rate is used.
under current guidance
Enhanced disclosure
Effective date
requirements
IFRS 16 was
1 January 2019
published on 13 January 2016
Earlier application permitted (together
with IFRS 15)
Strictly private and confidential
6 14 June 2018
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.