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.


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