TFL Vsebine / Revija SIR*IUS

The new IFRS 16 – Leases: What is changing?

Novi računovodski standard MSRP 16 – Najemi želi odpraviti bistveno slabost dosedanje ureditve računovodenja najemov: pomanjkljiv prikaz obveznosti iz poslovnih najemov. Zato s 1. januarjem 2019 odpravlja sedanji dvojni računovodski model za najemnike, ki razlikuje med finančnim in poslovnim najemom. Po novem bodo tudi najemniki morali večji del poslovnih najemov pripoznati v okviru bilance stanja, in sicer hkrati kot sredstvo in kot obveznost (na podoben način, kot je to sedaj urejeno za finančne najeme). S tem naj bi se povečala preglednost tako glede vrste in obsega sredstev, ki jih družba obvladuje, kot tudi glede njenih obveznosti. Ureditev računovodenja pri najemodajalcu ostaja podobna, kot do sedaj, kar pomeni, da bo najemodajalec še naprej različno pripoznaval poslovni in različno finančni najem.

The new accounting standard IFRS 16 – Leases eliminates a substantial disadvantage of the existing accounting regulation: understatement of liabilities under operating leases. Effective from 1 January 2019, IFRS 16 eliminates the dual financial model for lessees, which distinguishes between financial and operating lease. Lessees will have to recognize in the balance sheet the majority of operating leases (in a similar way as currently regulated for financial leases). This will increase the transparency regarding the assets that the company has under control, as well as its current obligations related to leases. Lessor accounting remains similar as in IAS 17, which means that the lessor will continue with dual model of accounting for operating and for finance leases.