IFRS 16 Leases - New 2019

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IFRS 16 Leases - New 2019
The new standard IFRS 16 Leases brings challenges to those who will apply it. Probably the most important change is that all leases are to be treated as financial leases in the consolidated accounts – for the lessee. For the lessor somewhat different regulations are at hand. There can also arise conflicts between accounting and taxation, so how is this solved? Entities who apply IFRS 16 for the first time has important tasks to solve, as we are about to see here!




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Datum: 07.11.2019
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  • Background
  • Content of the framework
  • Status and Purpose of the Framework
  • The Objective of General Purpose Financial Reporting
  • Qualitative Characteristics of Useful Financial Information
  • Financial Statement and the Reporting Entity
  • The Elements of Financial Statements
  • Recognition and Derecognition
  • Measurement
  • Presentation and Disclosure
  • Concepts of Capital and Capital Maintenance
  • Defined Terms
  • Amendments to References to the Framework in IFRSStandards


Peter Berg
Accounting expert
Peter Berg Accounting Consultant

Peter Berg is an accounting expert and authorized accounting consultant with over 40 years of experience in accounting, income taxation, company law, contract law and education. Since 2014, he has worked full-time as a writer and lecturer in business economics subjects. He focuses his work on explaining complicated issues in a simple and concrete way, by showing the connection between different regulations and the entire chain from theory to practical application.

Inspelning (Demo)

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1: Indexering
00:00:00 Introduction
00:00:23 Agenda
00:01:19 IASB – EFRAG – EU
00:02:12 Milestones
00:04:11 Structure
00:05:24 Superseded standard and interpretations
00:06:55 Scope
00:08:14 Recognition exemptions
00:09:43 Identifying a lease
00:12:34 Lease term
00:13:10 Lessee Accounting
00:19:57 Lessor accounting
00:23:40 Lessee and lessor accounting
00:24:43 Limited interest deductions
00:27:30 Sources