Changes in lease accounting: IFRS 16 and IAS 36 - KPMG Nederland
close
Share with your friends

IFRS 16 and IAS 36; how changes in lease accounting impact your impairment testing processes.

Changes in lease accounting: IFRS 16 and IAS 36

Right-Of-Use (ROU) assets are non-financial assets in the scope of IAS 36. Unless it is tested on a standalone basis, an ROU asset is tested in combination with other assets in a Cash Generating Unit (CGU).

Gerelateerde content

IFRS 16 and IAS 36 interrelated: How changes in lease accounting impact your impairment testing processes.

IFRS 16 may impact both the CGU's carrying amount and the way the recoverable amount of the CGU is measured. Elements to consider include:

  • cash flow forecast and discounted cash flow models;
  • the discount rate and
  • treatment of lease liabilities.

In this article we illustrate these attention areas. Please download the PDF on this page.

More information

Please contact one of the following persons: 

Neem contact met ons op

 

Wilt u een offerte van ons ontvangen?

 

Offerteaanvraag (RFP)