Naszym celem jest ułatwienie Wam zrozumienia kluczowych procesów finansowych. Dowiedz się, jak je udoskonalić i jak efektywnie wykorzystać nowoczesne narzędzia w celu dokładniejszego i bardziej przejrzystego raportowania.
In this post we will answer some common questions on how to recognize and manage lease and perpetual usufruct arrangements to ensure compliance with IFRS 16. We will explain the steps involved in the valuation of assets and liabilities for different types of contracts.
The adaptation of IFRS as an accounting standard affects the presentation of values in financial statements, especially in the context of leasing and rental under IFRS16.
The article examines these changes, showing how this standard modifies the balance sheet, profit, and loss statement and cash flow statement, highlighting key differences and new challenges in financial reporting.
If you want to ensure that your lease contracts are accounted for in full compliance with IFRS 16, there are several practical approaches you can choose from. You can rely on an Excel-based model, outsource the process to an external consulting firm, or implement dedicated software that automates IFRS 16 valuation and accounting. In this article, we compare the three most common IFRS 16 accounting scenarios, outlining their benefits, limitations, and risks. This overview will help you assess which solution best fits the scale of your lease portfolio, internal competencies, and audit requirements.
