The accounting standard IAS 16 sets out how entities should report their investment in property, plant and equipment. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments. IFRS 16. Leasing is an important financial solution used by many organisations. It enables companies to use property, plant, and equipment without needing to incur large initial cash outflows. Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as on balance sheet finance leases. IAS 16 is applied in accounting for property, plant and equipment. Property, plant and equipment comprises tangible assets held by an entity for use in the production or supply of goods or services, for rental to others or for administrative purposes, that are expected to be used for more than one period.

IAS 16 - OIC 16: Attività materiali Misurazione iniziale: aspetti particolari – IAS 16 Rilevazione iniziale Misurazione iniziale Valutazione successiva Oneri finanziari Lo IAS 23 ammette la capitalizzazione degli oneri finanziari come trattamento contabile alternativo alla loro imputazione integrale a conto economico nell’esercizio di. IAS 16 Property Plant and Equipment Also refer: IFRIC 12 Service Concession Arrangements IFRIC 18 Transfers of Assets to Customers SIC-29Disclosure – Service Concession Arrangements SIC-32 Intangible Assets – Web Site Costs Effective Date Periods beginning on or after 1 January 2005 Specific quantitative disclosure requirements: RECOGNITION. 03/01/2017 · PwC's Analysing IFRS 16 Leases - 3. Lessee accounting PwC's Inform. Loading. IAS 16 - IFRS Property, Plant & Equipment Fixed Assets 1 of 2 - Duration: 22:02. Vikash Goel 128,285 views. 22:02. 11 videos Play all PwC's Analysing IFRS 16 Leases series PwC. 05/07/2016 · This guide, in addition to providing a detailed summary and explanations of the requirements of IFRS 16 'Leases' covering all of the requirements of the standard, includes 1 an executive summary; 2 a section focusing specifically on the practicalities of transition; 3 ‘thinking it through’ practical tips interspersed. Tax accounting considerations of IFRS 16 On 13 January 2016, IFRS 16 was issued by the. – IFRS 16, which will supersede the current IAS 17 standard – could have a significant impact on the financial statements for lessees. This new guidance will be. PwC refers to the PwC network and/or one or more of its member firms, each of which is.

4 Leasing efter IFRS 16 Forord International Accounting Standards Board IASB udsendte i 2016 en helt ny standard om indregning af leasingaftaler efter de internationale regnskabsstandarder IFRS.