3 IFRS 16 I Værdiansættelse af virksomheder Baggrund Den internationale standardsætter, IASB, udsendte den 13. januar 2016 den nye leasingstandard, IFRS 16. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. The changes require management to recognise all past-service costs in the period of a plan amendment. IAS 16 applies to the accounting for property, plant and equipment, except where another standards requires or permits differing accounting treatments, for example: The standard does apply to property, plant, and equipment used to develop or maintain the last three categories of assets. In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS … The IASB has published IFRS 16 – the new leases standard. PwC | Switzerland. These words serve as exceptions. [IAS 16.56]. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. After adopting IFRS 16, many companies will issue interim financial statements under IAS 34 before preparing the first annual financial statements. Objective of IAS 16. the cost of the asset can be measured reliably. An item of property, plant, or equipment shall not be carried at more than recoverable amount. IFRS 16 contains a lease so that entities are not required to incur the costs of detailed reassessments. Practical guide to Phase 2 amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 for interest rate benchmark (IBOR) reform The IASB has issued amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 that address issues arising during the reform of benchmark interest rates including the replacement of one benchmark rate with an alternative one. Depreciation should be charged to profit or loss, unless it is included in the carrying amount of another asset [IAS 16.48]. reconciliation of the carrying amount at the beginning and the end of the period, showing: acquisitions through business combinations, net foreign exchange differences on translation, restrictions on title and items pledged as security for liabilities, expenditures to construct property, plant, and equipment during the period, contractual commitments to acquire property, plant, and equipment. Dette materiale er tilgængeligt på www.pwc.com. These interims will be the first financial statements applying IFRS 16, and so they will need additional disclosures to explain the changes. The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. Dit alles is voor organisaties reden om bepaalde 'lease versus koop'- beslissingen voor de toekomst opnieuw te beoordelen en/of bestaande huurcontracten te herzien. Hoewel de lessor/verhuurder de huurcontracten grotendeels op dezelfde manier zal blijven verwerken, kan de impact van deze nieuwe regelgeving op de vastgoedmarkt aanzienlijk zijn. Illustrative IFRS consolidated financial statements - Investment property 2019. Alle rechten voorbehouden. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Property, plant and equipment comprises tangible assets held by an entity for use in the production or supply of goods or services, for rental to others or for administrative purposes, that are expected to be used for more than one period. Revalued assets are depreciated in the same way as under the cost model (see below). It provides training courses ... IAS 2 Inventory IAS 16 Property, plant and equipment Session 1 IFRS 3 Business combinations (Part 1) IFRS 10 Consolidated financial statements (Part 1) By using this site you agree to our use of cookies. [IAS 16.39], A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37 Provisions, Contingent Liabilities and Contingent Assets). How do you compare like with like in the impairment model, now most leases are on the balance sheet? [IAS 16.36]. IFRS 16 was issued by the International Accounting Standards Board (IASB) and thereby starting a new era of lease accounting. [IAS 16.23], If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. Maatregelen tegen de impact van het coronavirus, Gedragscode en Meldings- & Klokkenluidersregeling. [IAS 16.16-17], Proceeds from selling items produced while bringing an item of property, plant and equipment to the location and condition necessary for it to be capable of operating in the manner intended by management are not deducted from the cost of the item of property, plant and equipment but recognised in profit or loss. [IAS 16.20A], If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. The depreciable amount (cost less residual value) should be allocated on a systematic basis over the asset's useful life [IAS 16.50]. Virtually every company uses rentals . In January 2016, the IASB finished its long lasting project on lease accounting and published IFRS 16, 'Leases', which replaces the current guidance in IAS 17. [IAS 16.3], Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7]. whether an independent valuer was involved, for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. The accounting standard IAS 16 sets out how entities should report their investment in property, plant and equipment. Once entered, they are only IAS 16 is applied in accounting for property, plant and equipment. ... IAS 38 33 16 Property, plant and equipment – IAS 16 34 17 Investment property – IAS 40 35 Contents. Vi har imidlertid i PwC Danmark konstateret et behov for en overskuelig og dansk publika­ tion om IFRS 16. De verlies- en winstrekening verandert, omdat de verantwoording van de kosten anders verloopt. © 2015 - Sun Dec 20 20:02:54 UTC 2020 PwC. While the IASB has retained IAS 17’s finance lease/operating lease distinction for lessors (and carried into IFRS 16 the The principal issues are the recog­ni­tion of assets, the de­ter­mi­na­tion of their carrying amounts, and the de­pre­ci­a­tion charges and im­pair­ment losses to be recog­nised in relation to them. Dit laatste heeft vanzelfsprekend impact op de positie van de verhuurder. For further information please contact: Iain Selfridge 1. IAS 16 Property, Plant and Equipment outlines the accounting treatment for most types of property, plant and equipment. This PwC IFRS technical update webcast covers IBOR reform Phase 2 amendments, other IASB and IFRIC developments and disclosure reminders. [IAS 16.62A], The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. Property, plant and equipment is initially measured at its cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life. 208 IAS 16 Omhandler Materielle anlægsaktiver i form af fx grunde, bygninger, maskiner og inventar Tilhørende IFRIC/SIC IFRIC 1, Ændringer i nedtagnings­, genopbygnings­ eller lignende forpligtelser IFRIC 12, Koncessionsaftaler IFRIC 18, Overførsel af aktiver fra kunder IFRIC 20, Bortfjernelsesomkostninger i produktionsfasen for en åben mine SIC–29, Koncessionsaftaler: Oplysninger It comes into effect on 1 January 2019. [IAS 16.14], An item of property, plant and equipment should initially be recorded at cost. PwC har fra global side udarbejdet en lang række publikationer om den nye leasingstandard – både indenfor IFRS og US GAAP. Please read, The UK’s withdrawal from the European Union, International Financial Reporting Standards, IAS 1 — Presentation of Financial Statements, IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 — Events After the Reporting Period, IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 — The Effects of Changes in Foreign Exchange Rates, IAS 26 — Accounting and Reporting by Retirement Benefit Plans, IAS 27 — Consolidated and Separate Financial Statements (2008), IAS 27 — Separate Financial Statements (2011), IAS 28 — Investments in Associates (2003), IAS 28 — Investments in Associates and Joint Ventures (2011), IAS 29 — Financial Reporting in Hyperinflationary Economies, IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 32 — Financial Instruments: Presentation, IAS 37 — Provisions, Contingent Liabilities and Contingent Assets, IAS 39 — Financial Instruments: Recognition and Measurement, (revised as part of the 'Comparability of Financial Statements' project), Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16), Educational material on applying IFRSs to climate-related matters, EFRAG issues final endorsement advice on four amendments to IFRS Standards, IASB publishes proposed IFRS Taxonomy update, IASB issues amendments to IAS 16 regarding proceeds before intended use, EFRAG final comment letter on proposed amendments to IAS 16, EFRAG endorsement status report 23 October 2020, EFRAG endorsement status report 3 June 2020, Need to know — IASB publishes package of narrow-scope amendments to IFRS Standards, Effective date of IAS 16 amendments regarding proceeds before intended use, IFRIC 1 — Changes in Existing Decommissioning, Restoration and Similar Liabilities, IFRIC 12 — Service Concession Arrangements, IFRIC 20 — Stripping Costs in the Production Phase of a Surface Mine, SIC-6 — Costs of Modifying Existing Software, SIC-14 — Property, Plant and Equipment – Compensation for the Impairment or Loss of Items, IAS 16 — Stripping costs in the production phase of a mine, IAS 16/IAS 38 — Acceptable methods of depreciation and amortisation, International Valuation Standards Council (IVSC), Operative for financial statements covering periods beginning on or after 1 January 1983, Operative for financial statements covering periods beginning on or after 1 January 1995, Operative for annual financial statements covering periods beginning on or after 1 July 1999, Effective for annual periods beginning on or after 1 January 2005, Effective for annual periods beginning on or after 1 January 2009, Effective for annual periods beginning on or after 1 January 2013, Effective for annual periods beginning on or after 1 January 2016, Effective for annual periods beginning on or after 1 January 2022, assets classified as held for sale in accordance with, biological assets related to agricultural activity accounted for under, exploration and evaluation assets recognised in accordance with. Den nye standard lægger op til, at der ikke skal skelnes mel-lem operationelle og finansielle leasingaftaler, som IAS 17 gør i dag. compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.55]. This will be a far-reaching change in accounting by lessees in particular. Search. hyphenated at the specified hyphenation points. The International Accounting Standards Board (IASB) has published 'Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)'. The prin­cipal issues are the re­cog­ni­tion of assets, the de­term­in­a­tion of their car­ry­ing amounts, and the de­pre­ci­ation charges and impair­ment losses to be re­cog­nised in re­la­tion to them. or leasing as a means to obtain access to assets and will therefore be affected by the new standard. Voor verhuurders van commercieel vastgoed is een goed begrip van deze regelgeving cruciaal omdat de voorkeuren van huurders ten aanzien van de condities in huurcontracten zullen veranderen. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.31], If an item is revalued, the entire class of assets to which that asset belongs should be revalued. For further guidance also see the PwC in depth here. it is probable that the future economic benefits associated with the asset will flow to the entity, and. The amendments bring bearer plants, which are used solely to grow produce, into the scope of IAS 16 so that they are accounted for in the same way as property, plant and equipment. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. IAS 16 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005. Deze wijzigingen zijn mogelijk ook van invloed op bankconvenanten, credit ratings en financieringskosten en resulteren in andere gedragsveranderingen. De nieuwe lease-standaard heeft grote gevolgen voor organisaties die leasen. Ruth Preedy (PwC UK) and Iain Selfridge (PwC UK) look at the impact IFRS 16, leases has on IAS 36, impairment. 'PwC' verwijst naar de juridische entiteiten zoals omschreven in de legal disclaimer. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.40], When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. PwC observation: IAS 19 currently requires unvested past-service costs to be recognised on a straight-line basis over the future service period until the benefits become vested; vested past-service costs are recognised immediately. Right-Of-Use (ROU) assets are non-financial assets in the scope of IAS 36. As you may have become aware through various media publications, the new standard for leases – IFRS 16, which will supersede the current IAS 17 standard – could have a significant impact on TIAG perspectives on lease term under IFRS 16: PwC In depth INT2020-01. [IAS 16.51], The depreciation method used should reflect the pattern in which the asset's economic benefits are consumed by the entity [IAS 16.60]; a depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.41]. Entities with property, plant and equipment stated at revalued amounts are also required to make disclosures under IFRS 13 Fair Value Measurement. IAS 16 8 TOEPASSINGSGEBIED – IAS 15 (prijswijzigingen) en 29 (hyperinflatie) (5) • Worden niet door deze standaard behandeld • Moeten echter aan alle aspecten van IAS 16 voldoen, behalve aan degene die verband houden met de waardering van materiële vaste activa na hun eerste opname IAS 16 4 18 Impairment of assets – IAS 36 36 Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. The new requirements eliminate nearly all off balance sheet Viewpoint has now replaced PwC Inform. IAS 16 applies to property (that is, buildings) held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, if the property is … The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. De gevolgen voor organisaties die huren zijn groot en de nieuwe regels hebben impact op financiële ratio’s en prestatiecijfers, werknemers, beleid, processen en systemen. IAS 16 — Property, plant and equipment; 08 Sep 2015. PwC explains IAS 16 applies to accounting for property, plant & equipment, inc borrowing costs, IAS 23. Depreciation begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. The ob­ject­ive of IAS 16 is to pre­scribe the ac­count­ing treat­ment for prop­erty, plant, and equip­ment. This e-learning course is part of an e-learning series designed by PwC Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes. [IAS 16.24], Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.13], Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. of PwC’s IFRS publications is provided on the inside front cover. IAS 16 — Accounting for proceeds and costs of testing of PPE: should net proceeds reduce the cost of asset; 12 May 2015 [IAS 16.3], The cost model in IAS 16 also applies to investment property accounted for using the cost model under IAS 40 Investment Property. IFRS 16 and IAS 36 how changes in lease accounting will impact your impairment testing processes. Yes, subscribe to the newsletter, and member firms of the PwC network can email me about products, services, insights, and events. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. Redefines commonly used financial metrics. IAS 16, ‘Property, plant and equipment’ includes guidance on how to account for property carried at cost. Balansen nemen toe, leverage ratio’s verslechteren en de kapitaalratio’s verminderen. Investors, regulators and other stakeholders might focus on these disclosures. gross carrying amount and accumulated depreciation and impairment losses. Unless it is tested on a standalone basis, an ROU asset is tested in combination with other assets in a Cash Generating Unit (CGU). Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use. If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading "revaluation surplus" unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised in profit or loss. On this platform class of assets to which that asset belongs should charged... Necessary to bring the asset is derecognised, even if it is idle objective of IAS 16 applied! 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