本篇論文代寫價格-會計報告講了IASB預計，一個組織將在其執行IFRS 16和FASB模型的會計報告中，基本考慮相同的租賃。儘管IFRS 16允許企業在提供有關貨幣記錄細節的金額中禁止低價值資產的租賃，但IASB預計，低價值優勢的租賃對多數企業來說無關緊要。因此，IASB假定實施IFRS 16和FASB模型的最關鍵影響——即財政負債的擴大和對這些負債的估計——基本上與大多數IFRS和美國公認會計准則組織相同。本篇論文代寫價格文章由澳洲第一論文 Assignment First輔導網整理，供大家參考閱讀。
Position statement on the future implications of adopting AASB 16 for Australian companies
The IASB anticipates that an organization will account basically the identical leases on its accounting report implementing the IFRS 16 and the FASB model. Despite the fact that IFRS 16 permits organizations to bar leases of low-valued assets from the sums provided details regarding the monetary record, the IASB expects leases of low-esteem advantages for be irrelevant for most organizations. Therefore, the IASB supposes the most critical impact of implementing IFRS 16 and the FASB model—i.e. the expansion in fiscal liabilities and the estimation of these liabilities—to be fundamentally the same as for the majority of IFRS and US GAAP organizations.
On the subject of past off balance sheet leases, contrasts are anticipated to emerge amongst IFRS and US GAAP concerning the estimation of lease assets and, therefore, the equities. As per the FASB model, an organization for the most part depreciates leasing assets emerging from those leases. All the more gradually in the prior years of a lease than while implementing IFRS 16 (in favour of which, ordinarily, the lease resources are depreciated as per straight line approach).
Likewise, the IASB looks forward to the carrying amount of lease resources, and in addition recorded equity. This is seen to be superior by use of the FASB model as compared to the application of IFRS 16, in spite of the fact that those impacts are not anticipated which migh be huge for the majority of organizations (IFRS, 2012).
As to demonstration of lease liabilities—which fulfil the individual meanings of budgetary liabilities both in IFRS and US GAAP—IFRS 16 and the FASB theory do not recommend a specific arrangement. Aside from that the FASB model needs an organization to show lease liabilities identifying with previous on and reeling sheet leases in various details. Interestingly, the IASB expects that an organization applying IFRS 16 will make this qualification (or a more important one) just if that is applicable to a comprehension of its money related position.
Conclusion
For organizations with financial off- balance sheet leases, the highly critical impact of IFRS 16 on the position statement will be an expansion in lease resources and lease liabilities. Likewise, majority of fiscal ratios got from an organization’s accounted resources and liabilities are relied upon to transform (for instance, leverage ratios). The progressions could likewise bring about a few organizations no more agreeing to debt agreements while IFRS 16 is implemented if those contracts are connected to an organization’s IFRS fiscal reports without adjusting the off balance sheet leases (Duke et al., 2012).
