IFRS16-Lea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 Leas applies to all leas, including subleas, except for: [IFRS 16:3]
leas to explore for or u minerals, oil, natural gas and similar non-regenerative resources; leas of biological asts held by a le (e IAS 41 Agriculture);
rvice concession arrangements (e IFRIC 12 Service Concession Arrangements);
licences of intellectual property granted by a lessor (e IFRS 15 Revenue from Contracts with Customers);
and rights held by a le under licensing agreements for items such as films, videos, plays, manuscripts, patents and copyrights within the scope of IAS 38 Intangible Asts
A le can elect to apply IFRS 16 to leas of intangible asts, other than tho items listed above. [IFRS 16:4]
鲁提辖的性格特点生于1949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 le m
ay elect to account for lea payments as an expen on a straight-line basis over the lea term or another systematic basis for the following two types of leas:
简约生活i) leas with a lea term of 12 months or less –户外亲子活动 this election is made by class of underlying ast; and
ii) leas where the underlying ast has a low value when new (such as personal computers or small items of office furniture) – this election can be made on a lea-by-lea 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 lea
A contract is, or contains, a lea if it conveys the right to control the u of an identified ast 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 ast’s u and to obtain substantially all the economic benefits from that u. [IFRS 16:B9]
An ast is typically identified by being explicitly specified in a contract, but an ast can also be identified by being implicitly specified at the time it is made available for u 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 u, a customer does not have a right to u an identified ast. A supplier’s right of substitution is only considered substantive if the supplier has both the practical ability to substitute alternative asts throughout the period of u 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
古筝牌子排名A capacity portion of an ast is still an identified ast if it is physically distinct (e.g. a floor of a building). A capacity or other portion of an ast that is not physically distinct (e.g. a capacity portion of a fibre optic cable) is not an identified ast, unless it reprents substantially all the capacity such that the customer obtains substantially all the economic benefits from using the ast. [IFRS 16:B20]
解读：部分出租给你是可以的，比如租个厕所大的房间给你；但是要是不能用是不算的，例如租个笔芯的上半截给你。
Separating components of a contract
For a contract that contains a lea component and additional lea and non-lea components, such as the lea of an ast and the provision of a maintenance rvice, les shall allocate the consideration payable on the basis of the relative stand-alone prices, which shall be estimated if obrvable prices are not readily available.
解读：房子租给你算租赁，每年支付的物业管理费就不算租赁了。
As a practical expedient, a le may elect, by class of underlying ast, not to parate non-lea components from lea components and instead account for all components as a lea薪酬管理体系. [IFRS 16:13-15]
解读：要是你懒，你也可以选择把他们统统认为是租赁
Lea term
国际节日
The non-cancellable period for which a le has the right to u an underlying ast, plus:
a) periods covered by an extension option if exerci of that option by the le is reasonably certain; and英武的近义词
