{{vm.title}}
25{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.welcomeLabel.trim() }},
{{ vm.userName }}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
{{ vm.title }}
{{ vm.description }}
{{ vm.title }}
{{ vm.description }}
{{ vm.title }}
{{ vm.description }}
- {{ vm.siteSelectorList.flyout.cell1.heading }} {{ site.countryLocale }} {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }}
{{ vm.closeTabLabel }}
- {{ vm.flyout.cell2.title }} {{ vm.flyout.cell2.newTabAllow }} {{ vm.flyout.cell2.title }}
- {{ vm.flyout.cell3.title }} {{ vm.flyout.cell3.newTabAllow }} {{ vm.flyout.cell3.title }}
- {{ vm.flyout.cell1.viewAll.label }} {{ vm.flyout.cell1.viewAll.newTabAllow }} {{ vm.flyout.cell1.viewAll.label }}
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).
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:
- Gijs de Graaff, + 31 (0)20 656 7757
- Sander Mulder, +31 (0)20 656 8074
- Janpiter Nijp, +31 (0)20 656 8074
