F7/P2新準(zhǔn)則介紹：IFRS 16 Leases

國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)（IASB）于2016年1月正式發(fā)布了《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第16號(hào)——租賃》（IFRS 16 Leases）。在2017年ACCA官方公布的新大綱中，將IFRS 16 Leases取代了過(guò)去的IAS 17 Leases準(zhǔn)則。所以從2017年9月的考試開(kāi)始，租賃相關(guān)的題目將應(yīng)用IFRS 16 Leases準(zhǔn)則。下面我們就簡(jiǎn)單介紹一下《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第16號(hào)》準(zhǔn)則。

IAS 17租賃準(zhǔn)則中的會(huì)計(jì)模式一直受到批評(píng)，被認(rèn)為在有些情況下不能向報(bào)表使用者提供有關(guān)租賃交易的真實(shí)描述，特別是針對(duì)經(jīng)營(yíng)租賃相關(guān)的資產(chǎn)和負(fù)債不會(huì)在承租人的財(cái)務(wù)報(bào)表中得到反映。一定程度上，會(huì)影響報(bào)表使用者對(duì)該企業(yè)的判斷。因此，對(duì)于承租人而言，新準(zhǔn)則不再區(qū)分經(jīng)營(yíng)租賃和融資租賃。除12個(gè)月以內(nèi)的短期租賃和低于5000美元小額租賃外，其他所有租賃都要納入資產(chǎn)負(fù)債表范圍內(nèi)。

IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose leases. The standard provides a single lessee accounting model, requiring lessees to recognise assets and liabilities for all leases unless the lease term is 12 months or less or the underlying asset has a low value. Lessors continue to classify leases as operating or finance, with IFRS 16’s approach to lessor accounting substantially unchanged from its predecessor, IAS 17.

IFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions.

新準(zhǔn)則將于2019年1月1日開(kāi)始或以后的年度生效，只有已經(jīng)采用《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第15號(hào)——來(lái)自客戶合同的收入》時(shí)才允許提前應(yīng)用IFRS 16。

An entity applies IFRS 16 for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted if IFRS 15 Revenue from Contracts with Customers has also been applied.

History of IFRS 16

Date	Development	Comments
July 2006	Added to the IASB's agenda
19 March 2009	Discussion Paper DP/2009/1 Leases: Preliminary Views published	Comment deadline 17 July 2009
17 August 2010	Exposure Draft ED/2010/9 Leases published	Comment deadline 15 December 2010
21 July 2011	IASB/FASB announce intention to re-expose proposals	ED originally expected in first half of 2012
16 May 2013	Exposure Draft ED/2013/6 Leases published	Comment deadline 13 September 2013
13 January 2016	IFRS 16 Leases published	Effective for annual periods beginning on or after 1 January 2019