IFRS fokussiert — Vorgeschlagene Änderung an IFRS 16 zur Bilanzierung von Verbindlichkeiten aus Sale- und Leaseback-Transaktionen beim Verkäufer-Leasingnehmer
Published on:
30 Nov 2020
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On 27 November 2020, the International Accounting Standards Board (IASB) published an exposure draft Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. This IFRS fokussiert discusses the proposed amendments.
