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Ifrs 16 –Leasing – From The Perspective Of The Lessor

Author

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  • Kremena Ilieva

    (University of Economics –Varna, Bulgaria)

Abstract

The report clarifies major differences between the new standard IFRS 16 Leases in comparison with the superseded IAS 17 Leases concerning lessors. In its considerable part comments on the topic of the new standard are concentratedto the impact on the lessees and changes for lessors are neglected. The purpose of this report is to present the impact of the standard on lessors, as well as to clarify major changes in accounting, presentation and disclosurefrom their perspective.In this sense, the focus is on sale and leaseback transactions and the assessment of whether the transfer is a sale or not, subleases, requirements for accounting a lease modification and the additional disclosures regarding lease transactions in the financial statements.

Suggested Citation

  • Kremena Ilieva, 2020. "Ifrs 16 –Leasing – From The Perspective Of The Lessor," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 318-329.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:318-329
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    More about this item

    Keywords

    Lease; lessor; sale and leaseback; sublease; lease modification;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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