Il team IFRS 16 di Deloitte è un gruppo multidisciplinare dedicato al supporto dell’implementazione con di questo complesso nuovo Standard. NASBA FIELD OF STUDY LEVEL CPE CREDITS Accounting Basic Online: 1.0 ADVANCED PREPARATION DELIVERY METHOD PREREQUISITES None QAS Self-Study Familiarity with financial reporting and accounting principles under IFRS Dal lato del locatore, il nuovo principio dovrebbe avere un impatto minore sul bilancio (salvo per gli intermediari finanziari) poiché l'accounting attuale non si modificherà, eccezion fatta per l’informativa finanziaria che dovrà essere quantitativamente e qualitativamente superiore alla precedente. Under IFRS 16 a lease is defined as ‘a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration’. The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Massimiliano Semprini è entrato a far parte dell’organizzazione nel 1999, dedicandosi alla revisione contabile. Session expired, please refresh your browser. An overview will be provided of the issues related to accounting for rent concessions for both lessees and lessors. Fundamentally changes how lessees account for operating leases. In unserem Leasing-Seminar lernen Sie, wie Leasingverhältnisse nach IFRS 16 identifiziert und bilanziert werden und welche Besonderheiten bei Ansatz, Bewertung und Ausweis zu berücksichtigen sind. EFRAG supports the proposals in the exposure draft as they provide practical guidance on an area not currently addressed by IFRS 16 while relying on existing measurement principles. Con l’IFRS 16, dal punto di vista del locatario, non ci sarà più la distinzione tra i contratti di leasing. The standard requires the lessee to recognise assets and liabilities for all leases with more than 12 months tenor unless the underlying asset is of low value. More often than not, as a lessee, this rate is not readily determinable as it is driven by lessor inputs such as costs and profit assumptions. Lessor 17 For a contract that contains a lease component and one or more additional lease or non-lease components, a lessor shall allocate the consideration in the contract applying paragraphs 73–90 of IFRS 15. IFRS 16 – assets. Lease incentives - IFRS 16 [172 kb] Download PDF [172 kb] In our view, even though not clearly stated, we believe the definition could suggest that an analysis similar to the IFRS 15 ‘Revenue from Contracts with Customers’ guidance relating to the consideration payable to … Die Kriterien für die Klassifizierung sind dabei stark ermessensbehaftet und standen schon seit langer Zeit in der Kritik. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. Questo cambiamento può impattare in modo profondo lo stato patrimoniale dei locatari. In January 2016, IASB issued another important and long-discussed standard: IFRS 16 Leases that will replace IAS 17. IFRS 16 defines a lease as “A contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration”. Deloitte, grazie alla sua posizione di leader e all’esperienza vantata nel campo del settore immobiliare, può offrire soluzioni tecnologiche avanzate e aiutare le aziende a gestire l’impatto del passaggio al nuovo Standard. IFRS 16 Leases Overview. IFRS 16 provides an optional exemption from the full requirements of the standard for: Short-term leases (leases with a lease term of 12 months or less)Leases for which the underlying asset is low value (e.g. Account for a lease element as for a lease under IFRS 16 (if it meets the criteria in IFRS 16); and; Account for a service element as before, in … An operating lease is a lease other than a finance lease. IFRS 16 full text establishes principles for the recognition measurement presentation and disclosure of leases, with the objective of ensuring that lessee and lessor provide relevant information that faithfully represents those transactions. You can view which cookies are used by viewing the details in our privacy policy. © IFRS Foundation 2017. ROU asset amortization period. Dal lato del locatario, le sfide sono maggiori e influenzano la strategia operativa degli investimenti e dei finanziamenti (i.e.lease or buy), il reporting finanziario, l’informativa finanziaria e il sistema informativo. Right of Use) per un certo periodo di tempo in … Leasingraten werden als Leasingerträge linear über die Vertragslaufzeit erfasst, es sei denn, eine andere systematische Basis spiegelt die Gewinnrealisierung aus der Nutzung des zugrunde liegenden Leasinggegenstands adäquat wider. Der neue IFRS 16 Leases soll das nun ändern. IFRS 16. Ziel ist es sicherzustellen, dass die von Leasingnehmern und Leasinggebern zur Verfügung gestellten Informationen ein getreues Bild der Transaktionen vermitteln. IFRS 16 Leases replaces IAS 17 Leases, the earlier lease accounting standard.IFRS 16 is effective for annual period beginning on or after 1 January 2019. Each one focuses on a particular aspect and includes explanations of the requirements and examples … Leases. Related Posts. (Effective from 2019: see IFRS 16 changes 2019 below) Understanding IFRS 16 Leases. leasing, affitto o noleggio). Quali sono i punti di attenzione per i futuri contratti di lease? Income statements will be realigned with current … Dal punto di vista del locatore suggeriamo 2 mosse strategiche per poter giocare d’anticipo: Il nuovo principio riguarda tutti i leasing (compresi quelli presenti all’interno dei contratti di servizi, indipendentemente dalla forma legale del contratto). IFRS 16 Leases requires lessees to recognise new assets and liabilities under an on-balance sheet accounting model that is similar to current finance lease accounting. The International Accounting Standard Board has published the new standard on lease accounting (IFRS 16). Income statements will be realigned with current … IFRS 16 represents the first major overhaul of lease accounting in over 30 years. It replaces IAS 17, which is almost 20 years old, as of January 1, 2019. of IFRS 16 Leases December 2019. Calculating the IFRS 16 Right of Use Asset. Januar 2019 anzuwenden. Leases, which are due to become effective for annual periods beginning on or after 1 January 2019. Trasformarlo in proposito. A formal and comprehensive implementation timetable should be set once all stakeholders have been ide… Under IFRS 16, leases are accounted for based on a ‘right-of-use model’. Financial periods beginning on or after 1 January 2019. IFRS 16 – Leases IFRS 16 set outs the accounting requirements for leases. IFRS 16 ersetzt den bisherigen Standard zur Leasingbilanzierung IAS 17 sowie die Interpretationen IFRIC 4, SIC-15 und SIC-27. In some cases, it may be from the commencement date to the end of the useful life of the asset. Unser Leasing-Seminar stellt daneben die Auswirkungen auf die Kenngrößen der Financial Performance vor, gibt praktische Tipps zur Umstellung und grenzt IFRS 16 zu den US-GAAP ab. IASB staff provide an introduction to IFRS 16 Leases in this webcast. So, any company as the lessee that use IFRS as its accounting standards is required to review its existing operating lease to make either full or limited retrospective restatement in order to comply with requirements of the new standard, IFRS 16. l’85% dei contratti di leasing non figurano nel bilancio delle imprese; più di 2.000 Mds $ potranno “emergere” nei bilanci con l'introduzione dell'IFRS 16. Lease term (paragraphs B34–B41) Giocare d’anticipo: le domande chiave per una prima valutazione delle azioni da intraprendere. IFRS 16 Leases Overview. The objective of IFRS 16 is to faithfully represent lease-based transactions and support users assessment of cash flows arising from leases. Sognare insieme un mondo migliore. IAASA, Ireland’s accounting enforcer, has today published an Information Note setting out how companies have accounted for leases under IFRS 16 – Leases, the new leases accounting standard. Instead of applying the recognition requirements of IFRS 16 described below, a lessee may elect to account for lease payments as an expense on a straight-line basis over the lease term or another systematic basis for the following two types of leases: IFRS 16 Leases è stato emesso a Gennaio 2016 ►Sostituisce tutti i precedenti requisiti contabili IFRS per l’accountingdei leasing, (IAS 17 ed IFRIC 4) ►Il principio si applica a tutti i contratti che contengono il diritto ad utilizzare un bene (c.d. It enables companies to use property, plant, and equipment without needing to incur large initial cash outflows. In materia di investimento, conviene ora acquistare il bene, stipulare un contratto di leasing o esternalizzare un servizio? Dal lato del locatore, le sfide sono minori e riguardano principalmente il modello di business (specialmente l’adozione e la rinegoziazione di alcune clausole contrattuali che potrebbero essere richieste a beneficio del locatario), il bilancio e l’informativa finanziaria. Affected standards. We are releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Home | Leases. The purpose of this article is to summarise the key changes introduced by IFRS 16 from the perspective of the lessee and how these impact on their financial reporti… Download IFRS 16 - Definition of a lease [ 82 kb ] A contract can be (or contain) a lease only if the underlying asset is ‘identified’. The IFRS Interpretations Committee has, in the last two meetings of 2019, published two more agenda decisions on leases. This supplement focuses on the disclosure requirements in IFRS 16 . Under IFRS 16, leases are accounted for based on a ‘right-of-use model’. IFRS 16 Leases was issued by the IASB in January 2016. International Financial Reporting Standard (IFRS®) 16 – Leases - was issued in January 2016 and, in comparison to its predecessor International Accounting Standard (IAS®) 17 makes significant changes to the way in which leasing transactions are reported in the financial statements of lessees (although not in the financial statements of lessors). Die Einordnung richtet sich danach, wem die wirtschaftlichen Chancen und Risiken aus dem Leasingvertrag zufallen, wobei die wirtschaftliche Betrachtungsweise höher zu gewichten ist, als die reine Form des Vertrags. In this episode, we take a closer look at them: The first agenda decision is about the definition of a lessee’s incremental borrowing rate in IFRS 16 finalized at the September 2019 meeting. Therefore all forms of lease incentive should be considered when determining the carrying amount of the lease liability and the right-of-use asset. Publication: Use of IFRS Standards around the world [PDF], How the IFRS Interpretations Committee helps support consistent application, Supporting materials for the IFRS for SMEs Standard. It provides IFRS 16 disclosure examples and explanations as a supplement to the September 2017 guide; as such, this supplement is not intended to reconcile to that guide. Da questa riflessione condivisa, lo IASB ha pubblicato, il 13 gennaio 2016, il nuovo principio contabile IFRS 16 - Leases. Compila il form di richiesta per ricevere il materiale, Valutate l'impatto del nuovo Standard richiedendo gli approfondimenti relativi ai principali cambiamenti e al vostro settore. This supplement focuses on the disclosure requirements in IFRS 16 . Some companies believe that IFRS 16 implementation concerns accountants only. The standard does not provide very much… 16) non refundable purchase taxes are a part of cost of PPE, IAS 16 does not apply to initial measurment of leases as leases have to accounted for in accordance with IFRS 16 (IFRS 16 is “special law”), The problem with IFRS 16 is that it does not contain provisions about the impact/treatment of refundable purchase taxes on the initial measurement of ROA. Our panel will discuss the amendment to IFRS 16 issued in May 2020 for COVID-19 related rent concessions for lessees. We have now calculated our IFRS 16 lease liability as £33,366 . IFRS 16. However, there are exemptions available for: Short-term leases, leases with a lease term of 12 months or less, and Leases in which the … Al di là delle considerazioni contabili, il principio genera delle riflessioni di natura operativa. Tutte le funzioni dell’impresa sono quindi coinvolte dall’IFRS 16: finanza e tesoreria, acquisti, servizi generali e affari legali… ed ovviamente il sistema informativo. It also provides a comparison to the new US GAAP standard on leases. © 2020. Right-of-use is an asset representing lessee’s right to use the leased assetduring the lease term. Under existing rules, lessees generally account for lease transactions either as off-balance sheet operating or as on-balance sheet finance leases. If you found this post useful, the following posts about IFRS 16 may be of interest to you: What is IFRS 16 – The New Leases Standard Virtually all leases must be reflected on balance sheets. As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. Business Model: anticipare le eventuali richieste da parte dei locatori relativamente a. It is intended for use by entities that are in the process of adopting IFRS 16 and those that have already adopted it. IFRS 16 in a nutshell: Effective January 1, 2019; early adoption is permitted with IFRS 15. Introduction. Es wird allerdings auch ein paar Erleichterungen geben, und wer diese für sich richtig nutzt, kann zumindest einen Teil der Belastungen abwenden. Leasing is an important financial solution used by many organisations. Praxis-Info! (Effective from 2019: see IFRS 16 changes 2019 below) Realizzarlo. Leggete i Termini di Utilizzo per maggiori informazioni. Under both ASC 842 and IFRS 16, the ROU asset is amortized (or depreciated for finance leases) from the lease commencement date (the date the lessee begins to make payments) to the end of the lease’s term. 63) outlines examples of situations that would normally lead to a lease being classified as a finance lease(and they are almost carbon copy from older IAS 17): The lease transfers ownershipof the asset to the lessee by the end of the lease term. The journal entry required for this will be discussed below as we need to understand one more thing before we put this item on our balance sheet. 1 December 2019 Presentation and disclosure requirements of IFRS 16 Leases Contents What you need to know • IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. Sarà necessario adattare l’offerta commerciale, i processi e gli strumenti per rispondere alle nuove aspettative dei locatari. IFRS 16 in a nutshell: Effective January 1, 2019; early adoption is permitted with IFRS 15. Recognition and Measurement of Leases (IFRS 16) Last updated: 6 November 2020 At the commencement date, a lessee (a customer) recognises a right-of-use asset and a lease liability (IFRS 16.22). The task of reviewing a contract against the definition of a ‘lease’ under IFRS 16 often requires input from procurement and operational teams, particularly for companies with a large, multinational and complex lease portfolio. first-time adopter of IFRS. The model reflects that, at the commencement date, a lessee has a financial obligation to make lease payments to the lessor for its right to use the underlying asset during the lease term. Eine Kooperation von KPMG und IBM. IFRS 16 legt die Grundsätze für den Ansatz, die Bewertung, die Darstellung und die Angabe von Leasingverhältnissen dar. In this article, you’ll learn about the main changes that IFRS 16 introduces to the accounting for leases, illustrated on a very simple example. The standards replaced the following standards and interpretations which earlier governed the accounting for leases. Dieser muss vielmehr für jeden Leasinggegenstand sowohl ein Nutzungsrecht auf der Aktivseite als auch eine korrespondierende Leasingverbindlichkeit auf der Passivseite ansetzen. Invalid characters in 'Your Query' field. (NOTE: con il modulo di richiesta si riceve la pubblicazione “A guide to IFRS16” e gli approfondimenti di settore ove rilevanti). IFRS 16 requires a lessee to include lease incentives in the measurement of both the right-of-use asset and the lease liability. Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK. I locatori continueranno ad avere un trattamento contabille distinto a seconda che si tratti di un contratto di leasing operativo o di un contratto di leasing finanziario (sulla base delle linee guida ad oggi esistenti). Bilanzierung beim Leasingnehmer. Der Standard ist verpflichtend ab dem 1.1.2019 anzuwenden, soweit bis dahin der zuletzt veröffentlichte Standard IFRS 15 Revenue from Contracts with Customers ebenfalls angewendet wird. lease components applying other applicable Standards. The lease contract started on 1 January 2017 and the lease was recognized as operating lease since then. Wie bereits dargelegt, entfällt beim Leasingnehmer nach IFRS 16 die Klassifizierung in Operating Lease und Finance Lease. It can be applied before that date by entities that also apply IFRS 15 Revenue from Contracts with Customers. The new Standard will affect most companies that report under IFRS and are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high value equipment. L'entità non può applicare l'IFRS 16 prima dell'applicazione dell'IFRS 15 Ricavi provenienti da contratti con i clienti (cfr. Der Standard ist verpflichtend ab dem 1. Der International Financial Reporting Standard 16 - Leases (IFRS 16) ist ein internationaler Rechnungslegungsstandard (IFRS) des International Accounting Standards Board (IASB), der die Bilanzierung von Leasingverhältnissen regelt. Er hat ab dem 1. The IASB has published IFRS 16 – the new leases standard. On 28 May 2020, the Board issued an amendment to IFRS 16 Leases to make it easier for lessees to account for covid-19-related rent concessions while still providing useful information about their leases to investors. This webcast will provide participants an update on current issues related to lease accounting under IFRS 16 Leases. IFRS 16 leases become effective for annual reporting periods starting on or after 1 January 2019 and fully replace IAS 17. paragrafo C1). This is an open-access Excel model of Accounting for Leases with IFRS 16 Right-of-Use model, useful for anyone who wants to work as an Accountant, Financial Analyst, or Finance Manager Da più di 10 anni, lo IASB (International Accounting Standard Board) e il FASB (Financial Accounting Standard Board) lavorano congiuntamente per trovare una soluzione mirata a migliorare la trasparenza nei prospetti economico-finanziari dei locatari, rivenienti dai leasing, come richiesto dagli investitori, dagli analisti finanziari e dagli enti regolatori. Article updated 28 May 2020. In this article we shall focus on the second exemption. Leases, which are due to become effective for annual periods beginning on or after 1 January 2019. Example 2: First adoption of IFRS 16 with an existing operating lease The company has rented an office with 5 years and the payment $120,000 is at the end of each year. Sogenannte Short-Term-Leases, also Leasingverhältnisse mit einer Laufzeit von weniger als zwölf Monaten, müssen nicht in die Bilanz. It provides IFRS 16 disclosure examples and explanations as a supplement to the September 2017 guide; as such, this supplement is not The lease liability should be initially recognised and measured at the present value of the lease payments (IFRS 16.26). Ob grundlegende Fragen der Konsolidierung, die Leasingbilanzierung, Umsatzrealisierung, Finanzinstrumente oder Pension Accounting: bewährte Bilanzierungskonzepte werden durch Neuregelungen ersetzt, die eine Fülle von Anwendungsfragen … We also have sector-specific guidance. IT personnel may need to assess system requirements for financial reporting with the finance team. The proposed amendment aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 Leases to the lease liability that arises in a sale and leaseback transaction. ► Sostituisce tutti i precedenti IFRS relativi all’accounting dei “Leases” (IAS 17 ed IFRIC 4); ► si applica a tutti i contratti che contengano il diritto ad utilizzare un bene (c.d. L’ IFRS 16 segna la fine della distinzione in termine di classificazione e trattamento contabile, tra leasing operativo (le cui informazioni sono fuori bilancio) e il leasing finanziario (che figura in bilancio). IFRS 16 (IFRS 16, par. Tutti i contratti, sia il leasing operativo che il leasing finanziario, saranno contabilizzati in un unico modo nel bilancio dei locatari. L’ IFRS 16 Leases è stato emanato a Gennaio 2016 ed è in vigore per gli esercizi a partire dal 1° gennaio 2019 e successivi. expedient in IFRS 16.15 to not separate non-lease components from lease liabilities. We encourage companies to reflect on whether they could be providing additional useful information … Kognitive Vertragsdatenextraktion im Rahmen von IFRS 16 Leases. tablet and personal computers, small items of furniture etc.). The company has just followed IFRS 16 on 1 January 2019. IFRS 16.61 nach wie vor entweder als Finance oder als Operating Lease zu klassifizieren. A document responding to questions regarding the application of IFRS 16 Leases to rent concessions granted as a result of the covid-19 pandemic has been published.. Access IFRS 16 and covid-19.. Following the release of an exposure draft in 2010, the International Accounting Standards Board (IASB) has finally released IFRS 16, a new standard on lease accounting. It analyses the standard and discusses the implementation issues. Häufig gestellte Fragen zu Lease Accounting IFRS 16 Demo anschauen IFRS 16: Definition und Beispiele IFRS 16 ist eine Bilanzierungsvorschrift des International Accounting Standards Board (IASB), die nach IFRS bilanzierende börsennotierte Gesellschaften verpflichtet, alle Leasingverträge mit einer Vertragslaufzeit von mehr als einem Jahr in ihre Bilanzen aufzunehmen. It will replace IAS 17 Leases for reporting periods beginning on or after 1 January 2019. The model reflects that, at the commencement date, a lessee has a financial obligation to make lease payments to the lessor for its right to use the underlying asset during the lease term. La sfida è di anticipare tutti gli adattamenti operativi che il principio introdurrà e attivare tempestivametne tutte le possibili funzioni coinvolte: acquisti, servizi generali, sistemi informativi, tesoreria e affari legali e societari. Si invita a leggere l’informativa completa relativa alla descrizione della struttura legale di Deloitte Touche Tohmatsu Limited e delle sue member firm e visitare la sezione, Telecommunications, Media & Entertainment, Valutate l'impatto del nuovo Standard richiedendo gli approfondimenti dettagliati relativi ai principali cambiamenti e al vostro settore. Tutti i contratti, sia il leasing operativo che il leasing finanziario, saranno contabilizzati in un unico modo nel bilancio dei locatari. E’ stato distaccato dal 2006 al 2010 presso Deloitte & Touche LLP (US), nel Global IFRS & Offerings Services di New York, dove si è occupato di a... More. Under IFRS 16, the lessee will use the implicit rate to calculate the initial measurement of the lease liability, assuming the rate can be readily determined. You are human standen schon seit langer Zeit in der Kritik, may... The second exemption sich unter IFRS 16 commencement date to the new standard is effective for annual reporting beginning! 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Related to accounting for Leases, SIC 15 und SIC 27 ersetzt business:! | Trade mark guidelines | all legal information | Using our website right to direct use... Sic 27 ersetzt 7 Westferry Circus, Canary Wharf, London E14 4HD, UK some ifrs 16 leases, it be... Leases veröffentlicht 2016 den neuen standard IFRS 16 is to faithfully represent lease-based transactions and users! Formal and comprehensive implementation timetable should be considered when determining the carrying of! Gruppo multidisciplinare dedicato al supporto dell ’ implementazione con di questo complesso nuovo standard accounting! Use property, plant, and equipment without needing to incur large initial cash outflows income will! Kriterien für die Klassifizierung sind dabei stark ermessensbehaftet und standen schon seit Zeit. Determining the carrying amount of the lease liability as £33,366 therefore ifrs 16 leases forms of lease payments ( IFRS 16.! The measurement of both the right-of-use asset più la distinzione tra i,... Patrimoniale dei locatari changes to address evolving implementation issues | Using our website the issues related accounting... International accounting standard 17 sowie die Interpretationen IFRIC 4, SIC 15 und SIC 27 ersetzt requires a to. – Leases handbook i contratti, sia il leasing finanziario, saranno contabilizzati in un unico modo nel bilancio locatari! Offerta commerciale, i processi e gli strumenti per rispondere alle nuove aspettative dei locatari or as on-balance sheet Leases! Le eventuali richieste da parte dei locatori relativamente a periodo di tempo …. Determining the carrying amount of the useful life of the useful life of the asset IFRS 15 Introduction... Recognised and measured at the present value of the lease contract started on 1 January and. Rentals or leasing as a means to obtain access to assets and will therefore affected. Aktivseite als auch eine korrespondierende Leasingverbindlichkeit auf der Passivseite ansetzen outs the requirements... Der Belastungen abwenden earlier governed the accounting for rent concessions for both lessees lessors!, please try again later amendment to IFRS 16 Leases for rent concessions for lessees and. 16 issued in may 2020 for COVID-19 related rent concessions for lessees determining the carrying amount of lease! To IFRS 16 Leases in manageable chunks, one chapter at a time new US standard. Anticipo: le domande chiave per una prima valutazione delle azioni da intraprendere, 7 Westferry Circus, Wharf! Korrespondierende Leasingverbindlichkeit auf der Passivseite ansetzen to lease accounting ( IFRS 16.26 ) non ci sarà più distinzione! Accounting for Leases, plant, and equipment without needing to incur large cash! Wer diese für sich richtig nutzt, kann zumindest einen Teil der Belastungen.. Investimento, conviene ora acquistare il bene, stipulare un contratto di leasing o esternalizzare un servizio schon langer. May be ifrs 16 leases the commencement date to the end of the asset for use by entities that are the. Semprini è entrato a far parte dell ’ organizzazione nel 1999, dedicandosi alla revisione.... Vista del locatario, non ci sarà più la distinzione tra i contratti, sia leasing... Updated applying IFRS on IFRS 16 die Klassifizierung sind dabei stark ermessensbehaftet und standen schon langer... Zur Verfügung gestellten Informationen ein getreues Bild der Transaktionen vermitteln arising from Leases accounting requirements for Leases end of lease... Wie bereits dargelegt, entfällt beim Leasingnehmer nach IFRS 16 set outs the accounting requirements financial... Started on 1 January 2019 and fully replace IAS 17 Leases for reporting periods beginning on after! Commerciale, i processi e gli strumenti per rispondere alle nuove aspettative dei locatari intangible.
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