IFRS16解读

IFRS16-Lease发布影响知多少

2016年1月13日，国际会计准则委员会发布国际财务报告准则第16号-租赁。经过长达10年的讨论终于尘埃落定，新准则将于2019年1月1日开始生效。新准则将会对很多公司产生重大影响，特别是交通运输、零售、电信、能源及设施等行业。本文来聊聊本准则。

现行准则的处理

在目前的准则体系下，公司需要区分经营性租赁和融资租赁。其中，融资租赁的相关资产、负债将出现在资产负债表上，融资租赁的租入资产计入承租方的资产，在使用期间计提折旧，而经营性租赁则不用在资产负债表上体现相关资产，承租方每期应支付的租赁费计入当期损益，未支付的部分在报表附注中在租赁承诺中披露。

新发布准则的处理

在新准则下，除了期限短于12个月或者金额较小的租赁可以按照原经营租赁的方式进行会计处理，其余的均需要按照类似融资租赁的方式进行。即在初始确认的时候承租方需要将租入资产确认为承租方的资产，后续计提折旧，将未来租金的现值确认为负债计入资产负债表。对损益表的影响从原先每期租赁费基本相同变成了每期折旧+每期的利息支出（初始确认的负债后续的利息），损益表波动性变大。

承租人由于资产、负债同时增加，再加上费用确认时间发生变化，导致许多常用财务指标包括：资产负债率，流动比率，息税前利润，净利润，每股收益，净资产回报率，经营活动现金流等亦同时产生变化。

同时随着核算的变更也将对业务产生相应的影响。例如：现时，承租人选择租赁而非购买固定资产的原因之一可能是避免在财务报表上反映负债。因此，新租赁准则可能影响“买还是租”的业务决策。

以下对原文进行简要解读

Summary of IFRS 16

Scope

IFRS 16 Leases applies to all leases, including subleases, except for: [IFRS 16:3] leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; leases of biological assets held by a lessee (see IAS 41 Agriculture); service concession arrangements (see IFRIC 12 Service Concession Arrangements);

licences of intellectual property granted by a lessor (see IFRS 15 Revenue from Contracts with Customers);

and rights held by a lessee under licensing agreements for items such as films, videos, plays, manuscripts, patents and copyrights within the scope of IAS 38 Intangible

Assets

A lessee can elect to apply IFRS 16 to leases of intangible assets, other than those items listed above. [IFRS 16:4]

解读：租赁准则适用的范围较旧准则IAS17并无实质区别，黄色部分交旧准则予以明确。

Recognition exemptions

Instead of applying the recognition requirements of IFRS 16 described below, a lessee may elect to account for lease payments as an expense on a straight-line basis over the lease term or another systematic basis for the following two types of leases:

i) leases with a lease term of 12 months or less – this election is made by class of underlying asset; and

ii) leases where the underlying asset has a low value when new (such as personal computers or small items of office furniture) –this election can be made on a lease-by-lease basis.[IFRS 16:5, 6 & 8]

解读：这里给了你唯一豁免使用融资租赁方式的情形，仅适用于期限短于一年或者金额较小的资产。

Identifying a lease

A contract is, or contains, a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. [IFRS 16:9] Control is conveyed where the customer has both the right to direct the identified asset’s use and to obtain substantially all the economic benefits from that use. [IFRS 16:B9]

An asset is typically identified by being explicitly specified in a contract, but an asset can also be identified by being implicitly specified at the time it is made available for use by the customer.

解读：租赁就是个让渡使用权的过程，承租人获得使用权并从使用中获取收益即符合租赁的定义。

However, where a supplier has a substantive right of substitution throughout the period of use, a customer does not have a right to use an identified asset. A supplier’s right of substitution is only considered substantive if the supplier has both the practical ability to substitute alternative assets throughout the period of use and they would economically benefit from substitution. [IFRS 16:B13-14]

解读：借给你看看是不能确认为租赁的

A capacity portion of an asset is still an identified asset if it is physically distinct (e.g.

a floor of a building). A capacity or other portion of an asset that is not physically