Wat verandert er per 1 januari 2019?En waarmee had ik al per 1 januari 2016 al moeten beginnen?
Welk bedrag moet ik opnemen op mijn balans als liabilities? Hoe moet ik dat berekenen?
Lease accounting kan zorgen voor een forse toename van schulden op mijn balans. Wat moet ik nu doen om op tijd klaar te zijn?
Hoe bereid ik me voor?
Verzamel de benodigde data
Bereken de impact op uw huisvestingsportefeuille
Ga in gesprek met uw stakeholders
Tim Schelle MSc
Leon van Leersum FRICS
Paul Stotesbury FRICS
Het laatste nieuws
A new analysis by the IFRS Foundation shows that more than 25,000 of the approximately 48,000 domestic listed companies on the 85 major securities exchanges in the world use IFRS Standards. And of the companies that do not use IFRS Standards, over 80 per cent are listed in China, India, Japan, and the United States.[…]
Op 1 januari 2019 is het een feit! IFRS Lease Accounting gaat dan alle vastgoedhuur laten verschijnen op de balans van bedrijven. Maar wat betekent dat voor u? En wellicht nog belangrijker, wat betekent dat voor nu? Op welke manier veranderen de nieuwe regels van IFRS Lease Accounting de vastgoeddynamiek van morgen? Welke nieuwe kansen[…]
Door: Jeroen Piersma Bedrijven die volgens de boekhoudregels van IFRS rapporteren gaan in de nabije toekomst een lastiger gesprek krijgen met hun banken en zullen in sommige gevallen moeite hebben om nieuwe bankfinanciering aan te trekken. Dat is een van de gevolgen van de nieuwe regels voor de verantwoording van leasefinanciering die de internationale regelgever[…]
IASB Staff Webcast: Definition of a lease 13 April 2016 The IASB staff have recorded a web presentation discussing the requirements in IFRS 16Leases relating to the definition of a lease. This is the third in a series of webcasts the International Accounting Standards Board is providing to support the implementation of IFRS 16. In the[…]
Door: Jeroen Piersma Naar verluidt heeft de vroegere voorzitter van de internationale boekhoudregelgever IASB, sir David Tweedie, ooit gezegd dat hij eindelijk wel eens een keer in een vliegtuig zou willen zitten dat gewoon op de balans staat van de luchtvaartmaatschappij. Zijn organisatie is al sinds het einde van de jaren negentig bezig deze droom te[…]
The FASB and IASB plan to publish their controversial standards on lease accounting in 2015. The boards spent several years working on a common standard, but they’ve known since 2014 that the converged approach was no longer possible. Now that it’s understood that U.S. GAAP and IFRS will have some important differences when it comes[…]
The International Accounting Standards Board (IASB) is in the process of finalising a new International Financial Reporting Standard (IFRS) that will require companies to bring leases onto the balance sheet. It has today published a document outlining the likely practical effects of the new Leases Standard, as well as details on the similarities and differences[…]
In the interests of providing feedback to stakeholders, the IASB staff have published a short Project Update: Definition of a Lease (February 2015). This document explains how a lease would be defined in the new Leases Standard based on the IASB’s decisions in redeliberations. http://www.ifrs.org/Alerts/ProjectUpdate/Pages/Leases-project-update-February-2015.aspx
By: Beth Mattson-Teig Corporations have resigned themselves to the fact that, at some point, new lease accounting standards will be in place that will effectively shift leases from off-balance sheet to on-balance sheet reporting. Although the big question still remains as to when those new rules will become effective, companies are already preparing for the[…]
Lease accounting trouble looms for corporate real estate management: Journal of Corporate Real Estate: Vol 16, No 3. A macro-analysis based on the constructive capitalization method of Imhoff et al. (1991) is used to determine the potential impact of IFRS lease accounting changes on Amsterdam Exchange Index (AEX) listed corporations. In addition, a series of interviews were[…]
A survey of US lessees shows considerable concern at coming changes in the lease accounting rules. The survey, Proposed New Lease Accounting Standards: the View from Corporate Finance, was undertaken by the market research group Ventana Research. It was jointly commissioned by Financial Executives Research Foundation (FERF), the research arm of Financial Executives International – a[…]
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) held a further joint meeting last week to re-deliberate some aspects of their global draft accounting standard. However, the major lessee accounting issues on which they failed to reach agreement in March (see AFI report, March 26) remain outstanding. As agreed[…]
The global accounting standard setters have this month failed to reach agreement as planned on the main lessee and lessor accounting models in the proposed new rules. Over two recent days the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) re-deliberated these issues at their first joint decision making meeting[…]
Later this week the next joint meeting of the global accounting standard setters – the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) – is due to make major decisions on the proposed new lease accounting standard. On the main model for lessee capitalization of leased assets, as decided at[…]
On Wednesday last week the global accounting standard setter bodies – the International Accounting Standards Board (IASB – Hans Hoogervorst, Chairman, pictured) and the US Financial Accounting Standards Board (FASB) – held their first joint re-deliberation meeting following the recent consultation on their revised exposure draft (ED) of a new converged lease accounting standard. No[…]
Fitch Ratings, one of the three leading investment rating agencies, has this month issued a special report describing how its analysts derive implied capital values for lessees’ commitments under off-balance-sheet operating lease (Operating leases: Updated Implications for Lessees’ Credit, August 2013). This is of course highly topical in view of the current exposure draft (ED)[…]
One of the most significant respondents to the current exposure draft (ED) of the proposed new global leasing standard will be the European Financial Reporting Advisory Group (EFRAG). This is the body that advises the European Union on the final adoption of variations to international financial reporting standards (IFRS), before they are adopted as statutory[…]
International Decision Systems (IDS) and Asset Finance International’s latest interviews on the lease accounting proposals released today, feature interviews with Rod Hurd and Mark Venus, the chairs of the accounting committees for ELFA and Leaseurope. In the interviews Hurd and Venus question whether disagreements among Board members of the joint standards bodies – the International[…]
The accounting standard setters may be prepared to look at fresh ideas to ease the burdens on lessees from having to recognize large numbers of small operating lease contracts on the balance sheet. This was the message from Patrina Buchanan, technical principal for the leasing project at the International Accounting Standards Board (IASB), in the[…]