Highlights: - For lessors application of different valuation and financial accounting rules for operating and finance lease
- For lessors calculation of interest rate implicit in the lease
- For lessors calculation of probability weighted expected credit losses for operating lease and finance lease based on the IFRS 9 Impairment Blueprint.
- For lessees, the right-of-use is calculated
- For lessors and lessees the accounting logic is part of the pre-packed solution
|
The blueprint for Leasing differentiates between lessors and lessees.
...
Functional processing is based on the following process chain:
| Scroll ImageMap |
|---|
| viewSize | 600.0 |
|---|
| imgWidth | 724.0 |
|---|
| areasData | {"areas":[{"shapeType":"rect","coords":"12,16,144,55","title":"Capture/delivery of all contract data","pageRefIndex":0,"linkTarget":"_self"},{"shapeType":"rect","coords":"166,16,129,53","title":"Generation of cash flows","pageRefIndex":1,"linkTarget":"_self"},{"shapeType":"rect","coords":"302,16,134,56","title":"Valuation","pageRefIndex":2,"linkTarget":"_self"},{"shapeType":"rect","coords":"448,16,132,55","title":"Posting of payments and valuation results","pageRefIndex":3,"linkTarget":"_self"},{"shapeType":"rect","coords":"588,16,131,56","title":"Writing the result layer","pageRefIndex":4,"linkTarget":"_self"}]} |
|---|
| imgRelative | IFRS16.png |
|---|
| pageReferences | Capture/delivery of all contract data IFRS 16-!!!!!-Generation of cash flows under IFRS 16-!!!!!-Valuation IFRS 16-!!!!!-Posting of payments and valuation results under IFRS 16-!!!!!-Writing the result layer IFRS 16 |
|---|
| imgHeight | 81.0 |
|---|
| alwaysHighlight | false |
|---|
dataModelVersion | 3
Image Added
