TFL Vsebine / Revija SIR*IUS

IFRS 16 - Leases and changes of Introduction to SAS, changes of SAS 1, SAS 2 and SAS 6 due to changes in leases

Prispevek predstavlja novosti pri uvedbi novega standarda MSRP 16, ki začne veljati 1. 1. 2019. MSRP 16 opredeljuje najem kot pogodbo oziroma del pogodbe, s katero najemnik pridobi pravico do uporabe sredstva za določeno obdobje. Glavna sprememba standarda je, da je najemnik dolžan za vsak najem, pa naj bo to finančni ali poslovni, pripoznati sredstvo in obveznost. Gre za pomembno spremembo v primerjavi s prej veljavnim standardom MRS 17, ki je najeme ločeval na finančne in poslovne tako, da so bila sredstva in obveznosti pripoznane le pri finančnem najemu. V prispevku so prikazani teoretični okvir in glavne spremembe novega standarda ter praktični primeri ponazoritev posameznih korakov. Dodana je povezava s Slovenskimi računovodskimi standardi, ki bodo dopolnjeni v delih, ki urejajo področje najema (Okvir, SRS 1, SRS 2 in SRS 6).

The article presents the key changes of IFRS 16, effective from 1 January 2019. IFRS 16 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. Under IFRS 16, lessees have to recognise a lease liability reflecting future lease payments and a ‘right-of-use asset’ for almost all lease contracts, including operating leases. This is a significant change compared to IAS 17, under which lessees were required to make a distinction between a finance lease and an operating lease, where only a finance lease was shown in balance sheet. The article presents the theory of IFRS 16 combined with practice examples. We also added the connection of IFRS 16 with Slovenian accounting standards, which will also be amended in parts containing a guidance on leases (SAS 1, SAS 2 and SAS 6).