Highlights: - For lessors: application of different valuation and financial accounting rules for operating and finance
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lease - lease
- For lessors: calculation of interest rate implicit in the
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lease - 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
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, - : calculation of the right-of-use
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is calculated- For lessors and lessees: the accounting logic is part of the pre-
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packed
The blueprint for Leasing leasing differentiates between lessors and lessees.
For lessees, the focus is on IFRS 16 is in the focus.
For lessors also , IFRS 9 is also relevant for the calculation of probability weighted expected credit losses is relevant..
Functional processing is based on the following process chain:
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