Basis for Conclusions on IFRS 1 First-time Adoption of International Financial Reporting Standards This Basis for Conclusions accompanies, but is not part of, IFRS 1. Need help? �ꇆ��n���Q�t�}MA�0�al������S�x ��k�&�^���>�0|>_�'��,�G! Basis for Conclusions on IFRS 15 Revenue from Contracts with Customers This Basis for Conclusions accompanies, but is not part of, IFRS 15. This Basis for Conclusions accompanies the Exposure Draft ED/2019/7 General Presentation and Disclosures (issued December 2019; see separate booklet). endobj At first sight, the definition looks straightforward. 4 0 obj F Amendments to HKFRS 16 Leases BASIS FOR CONCLUSIONS ON IFRS 16 LEASES (see separate booklet) DISSENTING OPINION APPENDIX APPENDICES A Amendments to the Basis for Conclusions on other Standards B Covid-19-Related Rent Concessions Amendment to the Basis for Conclusions on IFRS 16 … IFRS 17 . BC2-BC6C) The need for a new approach (paras. Insurance Contracts. Get subscribed! IFRS 16 Thematic Review (September 2020) Financial Reporting Council 4. <> <> basis over the lease term or another systematic basis. 0000038391 00000 n 11 0 obj endobj 0000039024 00000 n This Basis for Conclusions accompanies the proposed International Financial Reporting Standard (IFRS) set out in the exposure draft Financial Instruments: Classification and Measurement (see separate booklet). Introduction. Basis for Conclusions on Exposure Draft Amendments to IFRS 17. Comments on the draft IFRS and its accompanying documents should be submitted in writing so as to be received by 14 September 2009. Z�s�^pY��� Basis For Conclusions On IFRS 16 Identifying a Lease : IFRS 16 requires an entity to assess whether a contract contains a lease at inception of the contract, rather than at commencement. BC71 IFRS … IFRS 9 replaced IAS 39 Financial Instruments: Recognition and Measurement. 2 0 obj BC18-BC26) Presentation of … endstream endobj 145 0 obj <>>>/Metadata 142 0 R/Outlines 117 0 R/PageLayout/TwoColumnRight/Pages 138 0 R/Type/Catalog/ViewerPreferences<>>> endobj 146 0 obj <>/XObject<>>>/Rotate 0/Tabs/W/Thumb 118 0 R/TrimBox[0.0 0.0 841.89 595.276]/Type/Page>> endobj 147 0 obj <>stream <>/Font<>>>/Fields[]>> This basis for conclusions accompanies, but is not part of, this Standard. endobj This Basis for Conclusions accompanies, but is not part of, the draft IFRS. Does IFRS 16 apply to service contracts? DISSENTING OPINION APPENDIX Amendments to the Basis for Conclusions on other Standards ILLUSTRATIVE EXAMPLES (see separate booklet) APPENDIX Amendments to guidance on other Standards IFRS 16 LEASES—JANUARY 2016 IFRS Foundation 4. endobj N'��)�].�u�J�r� This basis for conclusions summarizes the Board’s considerations in reaching the conclusions in Topic 842, Leases. endstream endobj 148 0 obj <> endobj 149 0 obj <>stream 0000002836 00000 n 1 0 obj 0 The need to change previous accounting and history of the project (paras. Measurement of lease liabilities Most companies in our sample repeated the requirements of paragraph 26, that ‘leasepayments shall be discounted using the interest rate implicit in the lease, if that rate can be readily determined. <<7AC73D486CC4444CAF0359600CF7A10F>]/Prev 203198>> AMENDMENTS TO THE BASIS FOR CONCLUSIONS ON IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS 16 DISSENTING OPINION 65 AMENDMENTS TO THE ILLUSTRATIVE EXAMPLES ON IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS 66 IFRS STANDARD 3 IFRS Foundation. <>stream 202 0 obj <>stream IFRS 17 replaces IFRS 4 . 0000003050 00000 n 0000020160 00000 n 9 0 obj BC19-BC40) BC19-BC21; Rights and obligations arising from a lease that create assets and liabilities for the lessee (paras. endobj �0 4� 0000037832 00000 n IFRS 9 replaced IAS 39 Financial Instruments: Recognition and Measurement. endobj n�3ܣ�k�Gݯz=��[=��=�B�0FX'�+������t���G�,�}���/���Hh8�m�W�2p[����AiA��N�#8$X�?�A�KHI�{!7�. %%EOF 0000018731 00000 n 0000020772 00000 n Individual Board members gave greater weight to some factors than to others. BC2. 0000020648 00000 n 0000035174 00000 n 7 0 obj endobj endstream 0000005737 00000 n The proposals may be modifie 0000037345 00000 n 0000035249 00000 n The new standard brings most leases on-balance sheet for lessees under a single model, eliminating the distinction between operating and finance leases. Ar ticle 2 Each company shall apply the amendments refer red to in Ar ticle 1, at the latest, as from the commencement date of its first financial year star ting on or af ter 1 Januar y 2019. 0000012270 00000 n Individual Board members gave greater weight to some factors than to others. h�b```b``�c`2�00 � P����������|�:������|�~�]�2c��.e��nͶ�M�=���ٔ�!�g�ׇ��ᱥ�A��6����!��p���fu� 㡿�c+�����U���Tr���m�}��i�5��_�O~x��,3�Y�ļPiJ�b��9��0)X!g�&����]@%����61d9�Z���������G�"�C_q_��Db����B&7^-� ���x��wb*�hTf�e�>���h����L\2�ݹY��_ zE������| Download pdf. 0000013562 00000 n It includes the reasons for accepting particular views and rejecting others. BC7-BC15) Overview of the approach taken in the Standard (paras. 0000040663 00000 n The lessee shall apply another systematic basis if that basis is more representative of the pattern of the lessee’s benefit. 0000035135 00000 n Therefore, the leases of office furniture are considered to be of sufficient low-value to qualify for the exemption despite the value of each asset being above US$5,000. Chapter 3 Overview of IFRS 16 7 Chapter 4 Applicability of IFRS 16 for public sector reporting entities 8 Chapter 5 Proposed amendments to the Government Financial Reporting Manual 30 Chapter 6 National Accounts 39 Annex A Data Request 41 . "F$H:R��!z��F�Qd?r9�\A&�G���rQ��h������E��]�a�4z�Bg�����E#H �*B=��0H�I��p�p�0MxJ$�D1��D, V���ĭ����KĻ�Y�dE�"E��I2���E�B�G��t�4MzN�����r!YK� ���?%_&�#���(��0J:EAi��Q�(�()ӔWT6U@���P+���!�~��m���D�e�Դ�!��h�Ӧh/��']B/����ҏӿ�?a0n�hF!��X���8����܌k�c&5S�����6�l��Ia�2c�K�M�A�!�E�#��ƒ�d�V��(�k��e���l ����}�}�C�q�9 <> changes are not expected to affect conclusions about whether contracts contain a lease for the vast majority of contracts (ie a lease applying IAS 17 is generally expected to be a lease applying IFRS 16). 0000041131 00000 n 0000021144 00000 n 6 0 obj 3 0 obj �:4}�~��&����� -p�����p�����~��=�ρV�/���A�Gv`��6�? endobj Download PDF [172 kb] Lease … No. 0000039500 00000 n %PDF-1.4 %���� 0000043972 00000 n IFRS 16 does not change the accounting for services. 0000038949 00000 n Agenda ref 30B New IFRS Standards—IFRS 16 Leases Page 8 of 23 exemptions. endobj BC5-BC18) The approach to lease accounting (paras. 0000013646 00000 n > 144 0 obj <> endobj This Basis for Conclusions accompanies the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) (see separate booklet) and is published by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. <>/Metadata 7 0 R/Outlines 8 0 R/Pages 250 0 R/StructTreeRoot 3379 0 R/Type/Catalog/ViewerPreferences<>>> 0000020408 00000 n This is because these licensing agreements are accounted for applying IAS 38. 0000039575 00000 n H�*��w6PH/��w�5Pp�� 0000026186 00000 n Or book a demo to see this product in action. trailer This Basis for Conclusions and its appendix accompany, but are not part of, IFRS 3. IFRS 16: Basis for Conclusions. 0000002936 00000 n Lessor accounting however remains largely unchanged and the distinction between operating and finance leases is retained. Introduction (paras. Introduction BC1 This Basis for Conclusions summarises the considerations of the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) in reaching the conclusions in the exposure draft Leases. <> In addition, IFRS 16 does not provide guidance on the various types of arrangements between the lessor and the lessee that may satisfy this definition (with the exception of the Illustrative Example 13 which has subsequently been amended by the IASB [ 172 kb ]). 0000024829 00000 n 0000005832 00000 n Prospective amendments. 0000019148 00000 n A new standard should provide information that is useful in making Although the Basis for Conclusions on IFRS 16 mentions that the IASB had in mind a magnitude of US$5,000 or less, this amount is not considered a bright-line test. It is intended to provide context for the Board’s decision at the time that it was made. BC16-BC62) BC16-BC17; Measurement of insurance contracts and recognition of profit (paras. IFRS 16 BASIS FOR CONCLUSIONS ஽ IFRS Foundation25 27. 0000040045 00000 n Intangible assets BC70 IFRS 16 excludes from its scope rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights. 0000026302 00000 n Book a demo . IFRS 17 was issued in May 2017 with mandatory application for annual reporting periods beginning on or after 1 January 2021. Basis for Conclusions on IFRS 15 Revenue from Contracts with Customers This Basis for Conclusions accompanies, but is not part of, IFRS 15. endobj <>/MediaBox[0 0 595.32 841.92]/Parent 13 0 R/Resources<>>>/StructParents 0/Tabs/S/Type/Page/CropBox[0 0 595.32 841.92]>> �x������- �����[��� 0����}��y)7ta�����>j���T�7���@���tܛ�`q�2��ʀ��&���6�Z�L�Ą?�_��yxg)˔z���çL�U���*�u�Sk�Se�O4?׸�c����.� � �� R� ߁��-��2�5������ ��S�>ӣV����d�`r��n~��Y�&�+`��;�A4�� ���A9� =�-�t��l�`;��~p���� �Gp| ��[`L��`� "A�YA�+��Cb(��R�,� *�T�2B-� 0000019664 00000 n Basis for Conclusions on Exposure Draft General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline … 30. Basis for Conclusions on IFRS 9 Financial Instruments This Basis for Conclusions accompanies, but is not part of, IFRS 9. %PDF-1.7 %���� It summarises the considerations of the International Accounting Standards Board (the Board) in developing IFRS 17. ��w�G� xR^���[�oƜch�g�`>b���$���*~� �:����E���b��~���,m,�-��ݖ,�Y��¬�*�6X�[ݱF�=�3�뭷Y��~dó ���t���i�z�f�6�~`{�v���.�Ng����#{�}�}��������j������c1X6���fm���;'_9 �r�:�8�q�:��˜�O:ϸ8������u��Jq���nv=���M����m����R 4 � application/pdf.IASB Supporting Materials2016-02-29T12:54:32+11:00Microsoft® Word 20102016-03-01T11:34:19+11:002016-03-01T11:34:19+11:00Microsoft® Word 2010uuid:6a437c67-a313-47e5-be2c-c82ff75b0370uuid:219d50bd-3c5f-4da8-8b39-e751076938f91 IFRS 16, ‘Leases’, defines a lease 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. BC3-BC4) Background (paras. To subscribe to this content, simply call 0800 231 5199. H���yTSw�oɞ����c [���5la�QIBH�ADED���2�mtFOE�.�c��}���0��8�׎�8G�Ng�����9�w���߽��� �'����0 �֠�J��b� The Standard and the Basis for Conclusions do not elaborate on this definition. 0000005700 00000 n BC1-BC15) BC1; History of the project (paras. Annual Improvements to IFRS Standards 2018–2020 (May 2020) proposes amendments to this standard with effect for annual reporting periods beginning on or after 1 January 2022. 0000036777 00000 n 0000020284 00000 n 0000020532 00000 n 0000040588 00000 n Prospective amendments. 0000001476 00000 n Amendments to IFRS 15 Revenue from Contracts with Customers Paragraphs 26, 27 and 29 are … x��WKo�F^@7��M���bj��KrIF�ز��reYԣ�s0'u��A�KC�O_�|�R�� M�c���o�Yu���~�|��>=��[��~���/_?vӿ�>vo�<=߯�^�߾=���ݾ�Ndb����Hc�v�D2���Ӫ#Z��(����;���_�q�L/�o�e��"=��>o�~��^���}L`s�~$� �} ���G���:�D�ND;�.��ő%�N�u��}/h݈��l!0֋RW�J�(�A���lt������ΦN���}�����*;�L�''b"b(f��+z�5��Fpƹ0. 0000025210 00000 n 0000020896 00000 n <> Introduction. 0000011682 00000 n … BC1. 0000035743 00000 n QF��.��,�1�0u0;:�)X|�nHgc`(�����.�i0�;7(�0�ٔԎ+��dt�vO�*(e�#�'�C� � @�R�)�P�:@���,z�_` �(� Basis for Conclusions on IFRS 3 Business Combinations . 0000000016 00000 n }"�A�qH8>ᘤ�2��,���G,]�L�$:�@8*:�ThhZ:T�5��j`riip-,.�` �II $V*(7�4aFA1���Va G��p����{G#��:�M�@�QLj�@���!I���)�Q�i������M�,8O�(�rxՐ�p����� ����AC8�!�n� �b�� �>� �l� ���\�� lE���06H�y�� IFRS ® Standards Exposure Draft ED/2019/7 Basis for Conclusions December 2019 General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline changed from 30 June 2020 because of the covid-19 pandemic. 0000002503 00000 n startxref 0000025658 00000 n BC1 This Basis for Conclusions summarises the IASB’s considerations in developing IFRS Leases16 . Individual Board members gave greater weight to some factors than to others. This Basis for Conclusions accompanies, but is not part of, IFRS 16. 10 0 obj 0000035818 00000 n IFRS 17: Basis for Conclusions. Basis for conclusions This basis for conclusions gives the Accounting Standards Board’s (the Board’s) reasons for accepting or rejecting certain proposals related to the accounting for financial instruments. 144 59 12 0 obj �V��)g�B�0�i�W��8#�8wթ��8_�٥ʨQ����Q�j@�&�A)/��g�>'K�� �t�;\�� ӥ$պF�ZUn����(4T�%)뫔�0C&�����Z��i���8��bx��E���B�;�����P���ӓ̹�A�om?�W= xref <> 0000040120 00000 n (paras. Individual board members gave greater weight to some factors than to others. 0000036314 00000 n But, in practice, it can be challenging to assess the various parts of this definition. 0000036702 00000 n establishes principles for the recognition, measurement, presentation and disclosure of insurance contracts. BC3-BC4) Why the need to change previous accounting? When revised in 2003 IAS 39 was accompanied by a Basis for Conclusions summarising the considerations of the IASB as constituted at the time, in reaching some … The International Accounting Standards Board (IASB) has published a new standard, IFRS 16 'Leases'. 0000012935 00000 n Basis for Conclusions on IFRS 16. with IFRS 16 as set out in the Annex to this Regulation. <>stream Basis for Conclusions on IFRS 17 Insurance Contracts This Basis for Conclusions accompanies, but is not part of, IFRS 17. IFRS 9, Basis for Conclusions 3 Basis for Conclusions on IFRS 9 Financial Instruments This Basis for Conclusions accompanies, but is not part of, IFRS 9. 0000037270 00000 n BC1-BC2) Overview (paras. Basis for Conclusions on IFRS 16 Leases . 0000021258 00000 n 0000038466 00000 n 0000036389 00000 n 5 0 obj 2y�.-;!���K�Z� ���^�i�"L��0���-�� @8(��r�;q��7�L��y��&�Q��q�4�j���|�9�� It includes reasons for accepting particular views and rejecting others. 5 IFRS 16, Basis for Conclusions paragraph BC100. 0000002301 00000 n 8 0 obj 0000037907 00000 n We can create a package that’s catered to your individual needs. Basis For Conclusions on IFRS 16 Disclosure: Consequently, IFRS 16 requires a lessee to disclose: (a) the carrying amount of right-of-use assets, and depreciation charge for those assets, split by class of underlying asset. endobj Leases. 0000021382 00000 n 0000021020 00000 n (IFRS for SMEs) Basis for Conclusions. BASIS FOR CONCLUSIONS ON IFRS 16 LEASES (see separate booklet) INTERNATIONAL FINANCIAL REPORTING STANDARD 3 IFRS Foundation. 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