IFRS 16 Lease

售后回租不属于销售

Recognition exemptions（lease payments as an expense）Short-term leases：＜12monthsLow value leases：underlying asset has a low value

⏰学习时间：

right to control the use of an identified asset for a period of time in exchange for consideration

Presentationthe right-of-use asset：可以单独列在非流动资产，也可以放在使用权资产总额中并进行披露Lease liabilities：与其他负债分开列报并披露（IFRS16虽没要求分开披露流动与非流动负债，但最好分开披露）

depreciated over the useful life（租赁期结束后资产使用权归承租人）

📚学习内容：

IFRS 16 Lease

列报

售后回租属于销售

Subsequent measurement of the right-of-use assetcost model in IAS 16：计提折旧Depreciated lifespan style=\

🖊Lessee Accounting

Ex: sales and leaseback is a saleQuestion:span style=\"\

Transfer is  a sale→secured loanThe seller/lesse：按原资产账面价值中与租回获得的使用权有关的部分，计量售后租回所形成的使用权资产The seller/lessee：仅就转让至买方兼出租人的权利确认相关利得或损失

Initial measurement of the lease liability(优先使用租赁内含利率，其次才是增量借款利率）=PV of future lease payment（interest rate implicit in the lease/lessee's incremental borrowing rate）

短期租赁&低价值租赁

🔍售后回租

IFRS 16 和 中国会计准则 都对“租赁”做了相似的定义，强调在租赁期内，承租方对资产的控制权。租赁协议应当满足提供特定资产的使用权，并且承租方能够控制该资产的使用；都要求承租方对大部分租赁采用单一的会计处理模型，将所有的租赁（无论是融资租赁还是经营租赁）都列示在资产负债表上，确认使用权资产和租赁负债；短期租赁和低价值租赁支付的租金都直接进行费用化处理。

🔍定义

🔍承租人的会计处理

租赁负债

depreciated over the lease term（承租人只能在租赁期内使用该资产，租期结束后归还给出租人）

🖊Definitions

Initial measurement of the right-of-use assetmeasured at costthe right-of-use asset=PV of lease liability-lease incentives+initial direct costs+Any costs for dismantling and removing

Transfer is not a sale→secured loanthe seller continues to recognise the transferred assetproceeds are treated as a financial liability

🖊Sale and leaseback→whether or not the transfer constitutes a sale

Subsequent measurement of lease liability=PV of future lease payment（interest rate implicit in the lease/lessee's incremental borrowing rate）

使用权资产

💡总结