Suche senden
Hochladen
Reporting Leases - IFRS 16 - September 2017
•
Als PPTX, PDF herunterladen
•
0 gefällt mir
•
215 views
paul young cpa, cga
Folgen
Here is a brief look at IFRS 16 the new standard for reporting of leases.
Weniger lesen
Mehr lesen
Wirtschaft & Finanzen
Melden
Teilen
Melden
Teilen
1 von 5
Jetzt herunterladen
Empfohlen
Contract savings new
Contract savings new
sivaprasanth rentala
Corporate challenges when it comes to reporting corporate taxes by jurisdiction
Corporate challenges when it comes to reporting corporate taxes by jurisdiction
paul young cpa, cga
IFRS 16 - Accounting for Leases
IFRS 16 - Accounting for Leases
paul young cpa, cga
Reporting - Leases - IFRS and FASB - Solutions
Reporting - Leases - IFRS and FASB - Solutions
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20151111
Accounting rules and reporting issues for business and public sector 20151111
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20162501
Accounting rules and reporting issues for business and public sector 20162501
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20162501
Accounting rules and reporting issues for business and public sector 20162501
paul young cpa, cga
Revenue Recognition - FASB and IFRS - March 2017
Revenue Recognition - FASB and IFRS - March 2017
paul young cpa, cga
Empfohlen
Contract savings new
Contract savings new
sivaprasanth rentala
Corporate challenges when it comes to reporting corporate taxes by jurisdiction
Corporate challenges when it comes to reporting corporate taxes by jurisdiction
paul young cpa, cga
IFRS 16 - Accounting for Leases
IFRS 16 - Accounting for Leases
paul young cpa, cga
Reporting - Leases - IFRS and FASB - Solutions
Reporting - Leases - IFRS and FASB - Solutions
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20151111
Accounting rules and reporting issues for business and public sector 20151111
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20162501
Accounting rules and reporting issues for business and public sector 20162501
paul young cpa, cga
Accounting rules and reporting issues for business and public sector 20162501
Accounting rules and reporting issues for business and public sector 20162501
paul young cpa, cga
Revenue Recognition - FASB and IFRS - March 2017
Revenue Recognition - FASB and IFRS - March 2017
paul young cpa, cga
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
paul young cpa, cga
Presentation oatug
Presentation oatug
Lawson James
2012 02 06 EFRAG presentation re lease accounting
2012 02 06 EFRAG presentation re lease accounting
Roel Vriens
ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)
Tony Mason, FCCA
Corporate Tax Planning - Financial Reporting Solutions - October 2017
Corporate Tax Planning - Financial Reporting Solutions - October 2017
paul young cpa, cga
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
paul young cpa, cga
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
paul young cpa, cga
Supply chain management - Issues and Solutions - June 2017
Supply chain management - Issues and Solutions - June 2017
paul young cpa, cga
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
paul young cpa, cga
Public Companies Catch a Break with Leasing Standard Update
Public Companies Catch a Break with Leasing Standard Update
MHM (Mayer Hoffman McCann P.C.)
IFRS & You!
IFRS & You!
VistaVu Solutions
IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting
paul young cpa, cga
Reporting - Other Reporting Risks - Regulatory Filings
Reporting - Other Reporting Risks - Regulatory Filings
paul young cpa, cga
IFRS 17 - Insurance Contracts
IFRS 17 - Insurance Contracts
paul young cpa, cga
The trial period is over - Microservices adoption gains momentum
The trial period is over - Microservices adoption gains momentum
Shahir Daya
The Future of Accounting Standards
The Future of Accounting Standards
Iyad Mourtada, CMA, CIA, CFE, CCSA, CRMA, CPLP
LeasePlan UK Lease Accounting Standard
LeasePlan UK Lease Accounting Standard
Rebecca Whittaker
Carole McNees presentation October 12, University Club
Carole McNees presentation October 12, University Club
managingmatters
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
AWS Chicago
How Property Managers Can Pivot to Compete in an On-Demand Economy
How Property Managers Can Pivot to Compete in an On-Demand Economy
AppFolio
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
paul young cpa, cga
Addressing issues with the Public Sector Governance Model.pptx
Addressing issues with the Public Sector Governance Model.pptx
paul young cpa, cga
Weitere ähnliche Inhalte
Ähnlich wie Reporting Leases - IFRS 16 - September 2017
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
paul young cpa, cga
Presentation oatug
Presentation oatug
Lawson James
2012 02 06 EFRAG presentation re lease accounting
2012 02 06 EFRAG presentation re lease accounting
Roel Vriens
ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)
Tony Mason, FCCA
Corporate Tax Planning - Financial Reporting Solutions - October 2017
Corporate Tax Planning - Financial Reporting Solutions - October 2017
paul young cpa, cga
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
paul young cpa, cga
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
paul young cpa, cga
Supply chain management - Issues and Solutions - June 2017
Supply chain management - Issues and Solutions - June 2017
paul young cpa, cga
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
paul young cpa, cga
Public Companies Catch a Break with Leasing Standard Update
Public Companies Catch a Break with Leasing Standard Update
MHM (Mayer Hoffman McCann P.C.)
IFRS & You!
IFRS & You!
VistaVu Solutions
IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting
paul young cpa, cga
Reporting - Other Reporting Risks - Regulatory Filings
Reporting - Other Reporting Risks - Regulatory Filings
paul young cpa, cga
IFRS 17 - Insurance Contracts
IFRS 17 - Insurance Contracts
paul young cpa, cga
The trial period is over - Microservices adoption gains momentum
The trial period is over - Microservices adoption gains momentum
Shahir Daya
The Future of Accounting Standards
The Future of Accounting Standards
Iyad Mourtada, CMA, CIA, CFE, CCSA, CRMA, CPLP
LeasePlan UK Lease Accounting Standard
LeasePlan UK Lease Accounting Standard
Rebecca Whittaker
Carole McNees presentation October 12, University Club
Carole McNees presentation October 12, University Club
managingmatters
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
AWS Chicago
How Property Managers Can Pivot to Compete in an On-Demand Economy
How Property Managers Can Pivot to Compete in an On-Demand Economy
AppFolio
Ähnlich wie Reporting Leases - IFRS 16 - September 2017
(20)
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
Reporting challenges for Office of Finance - Accounting Finance Tax Risk Mana...
Presentation oatug
Presentation oatug
2012 02 06 EFRAG presentation re lease accounting
2012 02 06 EFRAG presentation re lease accounting
ARM FD Solutions - Leases (IFRS16)
ARM FD Solutions - Leases (IFRS16)
Corporate Tax Planning - Financial Reporting Solutions - October 2017
Corporate Tax Planning - Financial Reporting Solutions - October 2017
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
IFRS 17 - Accounting for Insurance Contracts - Solutions
Supply chain management - Issues and Solutions - June 2017
Supply chain management - Issues and Solutions - June 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
IFRS 9 - financial instruments reporting - solutions - november 2017
Public Companies Catch a Break with Leasing Standard Update
Public Companies Catch a Break with Leasing Standard Update
IFRS & You!
IFRS & You!
IFRS and FASB - Financial Instrument Reporting
IFRS and FASB - Financial Instrument Reporting
Reporting - Other Reporting Risks - Regulatory Filings
Reporting - Other Reporting Risks - Regulatory Filings
IFRS 17 - Insurance Contracts
IFRS 17 - Insurance Contracts
The trial period is over - Microservices adoption gains momentum
The trial period is over - Microservices adoption gains momentum
The Future of Accounting Standards
The Future of Accounting Standards
LeasePlan UK Lease Accounting Standard
LeasePlan UK Lease Accounting Standard
Carole McNees presentation October 12, University Club
Carole McNees presentation October 12, University Club
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
"FinOps and its role in Arity / Allstate" - Mike Rosenberg at the Chicago AWS...
How Property Managers Can Pivot to Compete in an On-Demand Economy
How Property Managers Can Pivot to Compete in an On-Demand Economy
Mehr von paul young cpa, cga
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
paul young cpa, cga
Addressing issues with the Public Sector Governance Model.pptx
Addressing issues with the Public Sector Governance Model.pptx
paul young cpa, cga
Global Housing Market Analysis and Commentary- September 2023.pptx
Global Housing Market Analysis and Commentary- September 2023.pptx
paul young cpa, cga
What is next for the Mining Sector.pptx
What is next for the Mining Sector.pptx
paul young cpa, cga
Manufacturing Sector – United States – August 2023.pptx
Manufacturing Sector – United States – August 2023.pptx
paul young cpa, cga
Stock Market Analysis and Commentary for WE September 15 2023.pptx
Stock Market Analysis and Commentary for WE September 15 2023.pptx
paul young cpa, cga
Manufacturing Sector – Canada – September 2023.pptx
Manufacturing Sector – Canada – September 2023.pptx
paul young cpa, cga
Electricity Analysis - Canada and the OECD - June 2023.pptx
Electricity Analysis - Canada and the OECD - June 2023.pptx
paul young cpa, cga
Logistics Warehousing Transportation and Distrbution Analysis and Commentary ...
Logistics Warehousing Transportation and Distrbution Analysis and Commentary ...
paul young cpa, cga
Retail Sales and Consumer Spending Analysis and Commentary - United States - ...
Retail Sales and Consumer Spending Analysis and Commentary - United States - ...
paul young cpa, cga
How to improve the Governance Model for the Public Sector - United States - S...
How to improve the Governance Model for the Public Sector - United States - S...
paul young cpa, cga
What is next for Agriculture Sector - August 2023.pptx
What is next for Agriculture Sector - August 2023.pptx
paul young cpa, cga
Biotech Pharmaceutical Medical Equipment and Supplies - Analysis - September ...
Biotech Pharmaceutical Medical Equipment and Supplies - Analysis - September ...
paul young cpa, cga
Better Public Safety Management using Analytics - September 2023.pptx
Better Public Safety Management using Analytics - September 2023.pptx
paul young cpa, cga
Stock Market Analysis and Commentary for WE September 9 2023.pptx
Stock Market Analysis and Commentary for WE September 9 2023.pptx
paul young cpa, cga
Workforce Planning and Employment Analysis - August 2023.pptx
Workforce Planning and Employment Analysis - August 2023.pptx
paul young cpa, cga
Global Automotive - Analysis and Commentary - August 2023.pptx
Global Automotive - Analysis and Commentary - August 2023.pptx
paul young cpa, cga
Global (Mining Oil and Gas Forestry and Agriculture) Analysis and Commentary ...
Global (Mining Oil and Gas Forestry and Agriculture) Analysis and Commentary ...
paul young cpa, cga
World Merchandise Trade – September 2023.pptx
World Merchandise Trade – September 2023.pptx
paul young cpa, cga
What is next for the Forestry Sector and Lumber Production - September 2023.pptx
What is next for the Forestry Sector and Lumber Production - September 2023.pptx
paul young cpa, cga
Mehr von paul young cpa, cga
(20)
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
Retail Sales and Consumer Spending Analysis and Commentary - July 2023.pptx
Addressing issues with the Public Sector Governance Model.pptx
Addressing issues with the Public Sector Governance Model.pptx
Global Housing Market Analysis and Commentary- September 2023.pptx
Global Housing Market Analysis and Commentary- September 2023.pptx
What is next for the Mining Sector.pptx
What is next for the Mining Sector.pptx
Manufacturing Sector – United States – August 2023.pptx
Manufacturing Sector – United States – August 2023.pptx
Stock Market Analysis and Commentary for WE September 15 2023.pptx
Stock Market Analysis and Commentary for WE September 15 2023.pptx
Manufacturing Sector – Canada – September 2023.pptx
Manufacturing Sector – Canada – September 2023.pptx
Electricity Analysis - Canada and the OECD - June 2023.pptx
Electricity Analysis - Canada and the OECD - June 2023.pptx
Logistics Warehousing Transportation and Distrbution Analysis and Commentary ...
Logistics Warehousing Transportation and Distrbution Analysis and Commentary ...
Retail Sales and Consumer Spending Analysis and Commentary - United States - ...
Retail Sales and Consumer Spending Analysis and Commentary - United States - ...
How to improve the Governance Model for the Public Sector - United States - S...
How to improve the Governance Model for the Public Sector - United States - S...
What is next for Agriculture Sector - August 2023.pptx
What is next for Agriculture Sector - August 2023.pptx
Biotech Pharmaceutical Medical Equipment and Supplies - Analysis - September ...
Biotech Pharmaceutical Medical Equipment and Supplies - Analysis - September ...
Better Public Safety Management using Analytics - September 2023.pptx
Better Public Safety Management using Analytics - September 2023.pptx
Stock Market Analysis and Commentary for WE September 9 2023.pptx
Stock Market Analysis and Commentary for WE September 9 2023.pptx
Workforce Planning and Employment Analysis - August 2023.pptx
Workforce Planning and Employment Analysis - August 2023.pptx
Global Automotive - Analysis and Commentary - August 2023.pptx
Global Automotive - Analysis and Commentary - August 2023.pptx
Global (Mining Oil and Gas Forestry and Agriculture) Analysis and Commentary ...
Global (Mining Oil and Gas Forestry and Agriculture) Analysis and Commentary ...
World Merchandise Trade – September 2023.pptx
World Merchandise Trade – September 2023.pptx
What is next for the Forestry Sector and Lumber Production - September 2023.pptx
What is next for the Forestry Sector and Lumber Production - September 2023.pptx
Kürzlich hochgeladen
Technology industry / Finnish economic outlook
Technology industry / Finnish economic outlook
TechFinland
Airport Road Best Experience Call Girls Number-📞📞9833754194 Santacruz MOst Es...
Airport Road Best Experience Call Girls Number-📞📞9833754194 Santacruz MOst Es...
priyasharma62062
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort : 9352852248 Make on-demand Arrangements Near yOU
Lion One Corporate Presentation May 2024
Lion One Corporate Presentation May 2024
Adnet Communications
Business Principles, Tools, and Techniques in Participating in Various Types...
Business Principles, Tools, and Techniques in Participating in Various Types...
jeffreytingson
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
Call Girls in Nagpur High Profile Call Girls
Webinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech Belgium
FinTech Belgium
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
jayawati511
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
roshnidevijkn ( Why You Choose Us? ) Escorts
➥🔝 7737669865 🔝▻ Malda Call-girls in Women Seeking Men 🔝Malda🔝 Escorts Ser...
➥🔝 7737669865 🔝▻ Malda Call-girls in Women Seeking Men 🔝Malda🔝 Escorts Ser...
amitlee9823
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
dipikadinghjn ( Why You Choose Us? ) Escorts
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
priyasharma62062
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
dollysharma2066
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
Call Girls in Nagpur High Profile Call Girls
W.D. Gann Theory Complete Information.pdf
W.D. Gann Theory Complete Information.pdf
Million-$-Knowledge {Million Dollar Knowledge}
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
Henry Tapper
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
dipikadinghjn ( Why You Choose Us? ) Escorts
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
dipikadinghjn ( Why You Choose Us? ) Escorts
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Pooja Nehwal
cost-volume-profit analysis.ppt(managerial accounting).pptx
cost-volume-profit analysis.ppt(managerial accounting).pptx
azadalisthp2020i
Kürzlich hochgeladen
(20)
Technology industry / Finnish economic outlook
Technology industry / Finnish economic outlook
Airport Road Best Experience Call Girls Number-📞📞9833754194 Santacruz MOst Es...
Airport Road Best Experience Call Girls Number-📞📞9833754194 Santacruz MOst Es...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
Lion One Corporate Presentation May 2024
Lion One Corporate Presentation May 2024
Business Principles, Tools, and Techniques in Participating in Various Types...
Business Principles, Tools, and Techniques in Participating in Various Types...
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
(Vedika) Low Rate Call Girls in Pune Call Now 8250077686 Pune Escorts 24x7
Webinar on E-Invoicing for Fintech Belgium
Webinar on E-Invoicing for Fintech Belgium
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
(Sexy Sheela) Call Girl Mumbai Call Now 👉9920725232👈 Mumbai Escorts 24x7
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
Call Girls Service Pune ₹7.5k Pick Up & Drop With Cash Payment 9352852248 Cal...
➥🔝 7737669865 🔝▻ Malda Call-girls in Women Seeking Men 🔝Malda🔝 Escorts Ser...
➥🔝 7737669865 🔝▻ Malda Call-girls in Women Seeking Men 🔝Malda🔝 Escorts Ser...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
VIP Independent Call Girls in Taloja 🌹 9920725232 ( Call Me ) Mumbai Escorts ...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
Kharghar Blowjob Housewife Call Girls NUmber-9833754194-CBD Belapur Internati...
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
8377087607, Door Step Call Girls In Kalkaji (Locanto) 24/7 Available
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
(INDIRA) Call Girl Srinagar Call Now 8617697112 Srinagar Escorts 24x7
W.D. Gann Theory Complete Information.pdf
W.D. Gann Theory Complete Information.pdf
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
20240419-SMC-submission-Annual-Superannuation-Performance-Test-–-design-optio...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
VIP Independent Call Girls in Bandra West 🌹 9920725232 ( Call Me ) Mumbai Esc...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
( Jasmin ) Top VIP Escorts Service Dindigul 💧 7737669865 💧 by Dindigul Call G...
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
Vip Call US 📞 7738631006 ✅Call Girls In Sakinaka ( Mumbai )
cost-volume-profit analysis.ppt(managerial accounting).pptx
cost-volume-profit analysis.ppt(managerial accounting).pptx
Reporting Leases - IFRS 16 - September 2017
1.
© 2009 IBM
Corporation IBM Confidential – Internal Use Only Lease Accounting – IFRS 16– September 4, 2017 Author: Paul Young, CGA Proven Practice Advisor Business Analytics IBM Canada Inc.
2.
© 2009 IBM
Corporation IBM Confidential – Internal Use Only 2 Paul Young - Bio • CPA, CGA • Academia (PF1, FA4 and MS2) • SME – Risk Management • SME – Close, Consolidate and Reporting • SME – Public Policy • SME – Emerging Technology • SME – Financial Solutions • SME – Supply Chain Management Contact information: Paul_Young_CGA @Hotmail.com Contact Information: paul.young@ca.ibm.com
3.
© 2009 IBM
Corporation IBM Confidential – Internal Use Only 3 Agenda • Lease accounting
4.
© 2009 IBM
Corporation IBM Confidential – Internal Use Only Leases – IAS 16 New Lease Proposal will make no distinction between Capital and Operating Leases. All leases with the exception of the following will be accounted for using the right-to-use model: • Mineral rights leases • Leases < 1 year The new proposal will required the lease to be set up as an asset with its corresponding liability. Balance Sheet Right to Use – Asset Liability under right to use Income Statement Lease Expense – right to use Financial Charge – Lease What’s Next • IFRS has approved the new leasing standard. The effective date is January 1, 2019. Earlier adopters can move up the date if they have already changed to the new revenue recognition standard for contracts Options • Leasing is currently part of the notes/exhibit, but on annual basis. The new standard will make the leasing reporting part of the 10Q as well as regular monthly reporting for business • FASB (USA) will use a dual leasing model which could trigger FASB GAAP/ IFRS GAAP reconciliation • Cognos Disclosure Management/TM1 could be used as part of the reporting requirement for Leases
5.
© 2009 IBM
Corporation IBM Confidential – Internal Use Only Other Sources: • TM1 Planning Analytics - https://www.ibm.com/us-en/marketplace/planning-and-analytics
Jetzt herunterladen