搜尋結果
1. 準備在資產負債表上反映租約. 在進行租賃會計核算時，承租人目前必須區分資產負債表所報告的融資租賃與表中未有列出的營業租賃，但國際會計準則理事會認為，此舉令人難以了解公司具體的租賃資產與負債款項。 有見及此，IFRS 16 將規定幾乎所有租約均須在資產負債表中列為資產和負債款項，以解決此問題。 2. 審慎評估您的租賃合約. 與現行的國際會計準則 (IAS) 第 17 號相比，IFRS 16 對於租約的定義較為廣泛，因此企業將需要評估其合約的潛在租賃元素，以確定它們是否適用於新規則。 IFRS 16 的規定列明，如果合約「容許以某項已識別資產某時段的使用控制權換取對價」 (IFRS 16:9)，則該合約包含了租賃。
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