iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IFRS 16 'Leasingverhältnisse' zur Folgebewertung im Rahmen von Sale-and-Leaseback-Transaktionen
Published on:
23 Sep 2022
On 22 September 2022, the IASB issued Lease Liability in a Sale and Leaseback (Amendments to IFRS 16) with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. The amendments are effective for annual periods beginning on or after 1 January 2024.
This German-language newsletter outlines the amendments.