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IFRS

16

LeaseIdentifying

a

lease1

DefinitionA

contract

is,

or

contains,

a

lease

if

the

contract

conveys

theright

to

control

the

use

of

an

identified

asset

for

a

period

oftime

in

exchange

for

consideration

.1.1

Identified

asset對(duì)資產(chǎn)的指定。已識(shí)別資產(chǎn)通常由合同明確指定，也可以在資產(chǎn)可供客戶使用時(shí)隱性指定。explicitly

specified物理可區(qū)分Physically

distinct

from

other實(shí)質(zhì)性替換權(quán)substitute

the

underlying

assetEven

if

an

asset

is

specified,

A

customer

does

not

control

theuse

of

an

identified

asset

if

the

supplier

can

substitute

theunderlying

asset

for

another

asset

during

the

lease

term

andwould

benefit

economically

from

doing

so.同時(shí)符合下列條件時(shí)，表明資產(chǎn)供應(yīng)方擁有資產(chǎn)的實(shí)質(zhì)性替換權(quán)：①資產(chǎn)供應(yīng)方擁有在整個(gè)使用期間替換資產(chǎn)的實(shí)際能力；②資產(chǎn)供應(yīng)方通過(guò)行使替換資產(chǎn)的權(quán)利將獲得經(jīng)濟(jì)利益。The

right

to

control

the

use

of

an

identified

asset

depends

on

thelessee

having:The

right

to

obtain

substantially

all

of

the

economic

benefitsfrom

use

of

the

identified

asset

;

andThe

right

to

direct

the

use

of

the

identified

asset.

This

arisesif

either:The

customer

has

the

right

to

direct

how

and

for

whatpurpose

the

asset

is

used

during

the

whole

of

its

period

ofuse,

orThe

relevant

decisions

about

use

are

pre-determined

and

thecustomer

can

operate

the

asset

without

the

supplier

havingthe

right

to

change

those

operating

instructions1.2

right

to

control

the

useEx

-

Is

it

a

lease

(1)?Coketown

Council

has

entered

into

a

five-year

contract

withCarefleet

Co,under

which

Carefleet

Co

supplies

the

council

with

tenvehicles

for

the

purposes

of

community

transport.

Carefleet

Co

ownsthe

relevant

vehicle,

all

ten

of

which

are

specified

in

the

contract.Coketown

Council

determines

the

routes

taken

for

community

transport

and

the

charges

and

eligibility

for

discounts.

The

councilcan

choose

to

use

the

vehicles

for

purposes

other

than

community

transport.

When

the

vehicles

are

not

being

used,they

are

kept

at

thecouncil’s

offices

and

cannot

be

retrieved

by

Carefleet

unlessCoketown

Council

defaults

on

payment.

If

a

vehicle

needs

to

beserviced

or

repaired,Carefleet

is

obliged

to

provide

a

temporaryreplacement

vehicle

of

the

same

type.Conclusion:this

is

a

lease.There

is

an

identified

asset,

the

ten

vehicles

specified

in

thecontract.

The

council

has

a

right

to

use

the

vehicles

for

theperiod

of

the

contract.

Carefleet

Co

does

not

have

the

right

tosubstitute

any

of

the

vehicles

unless

they

are

being

serviced

orrepaired.Therefore

Coketown

Council

would

need

to

recognise

an

asset

and

liabililty

in

its

statement

of

financial

position.Broketown

Council

has

recently

made

substantial

cuts

to

itscommunity

transport

service.

It

will

now

provide

such

services

only

in

cases

of

great

need,

assessed

on

a

case

by

case

basis.

It

hasentered

into

a

two-year

contract

with

Fleetcar

Co

for

the

use

of

oneof

its

minibuses

for

this

purpose.The

minibus

must

seat

tenpeople,but

Fleetcar

Co

can

use

any

of

its

ten-seater

minibuseswhen

required.Conclusion:this

is

not

a

lease.

There

is

no

identified

asset.Fleetcar

can

exchange

one

minibus

for

another.

Therefore,

Broketown

council

should

account

for

the

rental

payments

as

an

expense

in

profit

or

loss.Ex2

-

Is

it

a

lease

(2)?Ex3

-

Is

it

a

lease

(3)?Kabal

enters

into

a

ten-year

contract

with

a

utilities

company(Telenew)for

the

right

to

use

three

specified,

physically

distinct

darkfibres

within

a

larger

cable

connecting

North

Townto

South

Town.Kabal

makes

the

decisions

about

the

use

of

the

fibres

by

connectingeach

end

of

the

fibres

to

its

electronic

equipment

(ie

Kabal

'lights'

thefibres

and

decides

what

data,

and

how

much

data,

those

fibres

willtransport).

If

the

fibres

are

damaged,

Telenew

is

responsible

for

therepairs

and

maintenance.

Telenew

owns

extra

fibres,

but

cansubstitute

those

for

Kabal’s

fibres

only

for

reasons

of

repairs,maintenance

of

malfunction(and

is

obliged

to

substitute

the

fibres

inthese

cases).Conclusion:this

is

a

lease.The

contract

contains

a

lease

of

darkfibres.

Kabal

has

the

right

to

use

the

three

dark

fibres

for

ten

years.There

are

three

identified

fibres.The

fibres

are

explicitlyspecified

in

the

contract

and

are

physically

distinct

from

otherfibres

within

the

cable.Telenew

cannot

substitute

the

fibres

otherthan

for

reasons

of

repairs,maintenance

or

malfunction.Kabal

has

the

right

to

control

the

use

of

the

fibres

throughout

theten-year

period

of

use2

Recognition

exemptionsInstead

of

applying

the

recognition

requirements

of

IFRS

16described

below,

a

lessee

may

elect

to

account

for

lease

paymentsas

an

expense

on

a

straight-line

basis

over

the

lease

term

oranother

systematic

basis

for

the

following

two

types

of

leasesShort-term

leases.

These

are

leases

with

a

lease

term

oftwelve

months

or

less.

This

election

is

made

by

class

ofunderlying

asset.

A

lease

that

contains

a

purchase

optioncannot

be

a

short-term

lease.Low

value

leases.

These

are

leases

where

the

underlying

assethas

a

low

value

when

new.

The

assessment

of

whether

anunderlying

asset

is

of

low

value

is

performed

on

an

absolutebasis.準(zhǔn)則應(yīng)用指南例44承租人與出租人簽訂了一份租賃合同，約定的租賃資產(chǎn)包括：（1）IT設(shè)備，包括供員工個(gè)人使用的筆記本電腦、臺(tái)式電腦、平板電腦、桌面打印機(jī)和手機(jī)等；（2）服務(wù)器，其中包括增加服務(wù)器容量的單獨(dú)組件，這些組件根據(jù)承租人需要陸續(xù)添加到大型服務(wù)器以增加服務(wù)器存儲(chǔ)容量；（3）辦公家具，如桌椅和辦公隔斷等；（4）飲水機(jī)。通常，辦公筆記本電腦全新時(shí)的單獨(dú)價(jià)格不超過(guò)人民幣10

000元，臺(tái)式電腦、平板電腦、桌面打印機(jī)和手機(jī)全新時(shí)的單

獨(dú)價(jià)格不超過(guò)人民幣5

000元，普通辦公家具的單獨(dú)價(jià)格不超

過(guò)人民幣10000元，飲水機(jī)的單獨(dú)價(jià)格不超過(guò)人民幣1000元，服務(wù)器單個(gè)組件的單獨(dú)價(jià)格不超過(guò)人民幣10

000元?！痉治觥可鲜鲎赓U資產(chǎn)中，各種IT設(shè)備、辦公家具、飲水機(jī)都能夠單獨(dú)使承租人獲益，且與其他租賃資產(chǎn)沒(méi)有高度依賴或高度關(guān)聯(lián)關(guān)系。通常情況下，符合低價(jià)值資產(chǎn)租賃的資產(chǎn)全新?tīng)顟B(tài)下的絕對(duì)價(jià)值應(yīng)低于人民幣40000元。本例中，承租人將IT設(shè)備、辦公家具、飲水機(jī)作為低價(jià)值租賃資產(chǎn)，選擇按照簡(jiǎn)化方法進(jìn)行會(huì)計(jì)處理。對(duì)于服務(wù)器中的組件，盡管單個(gè)組件的單獨(dú)價(jià)格較低，但由于每個(gè)組

件都與服務(wù)器中的其他部分高度相關(guān)，承租人若不租賃服務(wù)器就不會(huì)租賃這些組件，不構(gòu)成單獨(dú)的租賃部分，因此不能作為低價(jià)值租賃資產(chǎn)進(jìn)行會(huì)計(jì)處理。Example:leases

of

low-value

assets

and

portfolio

applicationIFRS

16

Illustrative

Example

11

is

of

a

lessee

in

the

pharmaceuticalmanufacturing

and

distribution

industry,

with

leases

including

thefollowingLeases

of

IT

equipment

for

use

by

individual

employees(

such

aslaptop

computers,

desktop

computers,

hand

held

computer

devices,desktop

printers

and

mobile

phones)Leases

of

servers,

including

many

individual

modules

that

increase

thestorage

capacity

of

those

servers.

The

modules

have

been

added

to

themainframe

servers

over

time

as

the

lessee

has

needed

to

increase

thestorage

capacity

of

the

serversLeases

of

office

equipmentOffice

furniture

such

as

desks,chairs

and

partitionsWater

dispensersAnswerThe

company

determines

that

the

leases

of

IT

equipment

toindividual

employees

and

office

furniture

and

water

dispensersqualify

as

leases

of

low-value

assets

on

the

basis

that

theunderlying

assets,

when

new,

are

individually

of

low

value.However,although

each

module

within

the

servers,

if

consideredindividually,

might

be

an

asset

of

low

value,

the

leases

ofmodules

within

the

servers

do

not

qualify

as

leases

of

low-value

assets.

This

is

because

each

module

is

highly

interrelated

with

other

parts

of

the

servers.

The

lessee

would

not

lease

the

modules

without

also

leasing

the

servers.

Accordingly,

the

company

would

apply

the

recognition

and

measurement

requirements

of

IFRS16

to

the

servers.3

Separating

components

of

a

contractIn

the

case

of

contracts

with

both

a

lease

component

and

a

non-lease

component,

entities

must

account

for

the

lease

component

of

the

contract

separately

from

the

non-lease

component

(IFRS

16:Para

12)The

consideration

in

the

contract

is

allocated

on

the

basis

of

thestand-alone

prices

of

the

lease

component(s)

and

the

non-leasecomponent(s).The

entity

must

split

the

rental

or

lease

payment

and:Account

for

the

lease

component

under

IFRS16,

andAccount

for

the

services

element

separately,

generally

as

anexpense

in

profit

or

lossExample:

separating

components

of

acontractLivery

Co

leases

a

delivery

van

from

Battalease

Co

for

threeyears

at

$12,000

peryear.

This

payment

includes

servicingcosts.Livery

could

lease

the

same

make

and

model

of

van

for

$

11,000

per

year

and

would

need

to

pay

$2,000

a

year

forservicing.SolutionLivery

Co

would

allocate

$10,154

($12,000

×

$11,000

÷$(11,000

+

2,000)

to

the

lease

component

and

account

forthat

as

a

lease

under

IFRS16.Livery

Co

would

allocate

$1,846

($12,000

×

$2,000

÷$(11,000

+

2,000)

to

the

serving

component

and

recognise

itin

profit

or

loss

as

an

expense.拓展提高——Identifying

a

lease準(zhǔn)則應(yīng)用指南例5甲公司（客戶）與乙公司（供應(yīng)方）簽訂了使用一架指定

飛機(jī)的兩年期合同，合同詳細(xì)規(guī)定了飛機(jī)的內(nèi)、外部規(guī)格。合同規(guī)定，乙公司在兩年合同期內(nèi)可以隨時(shí)替換飛機(jī)，在

飛機(jī)出現(xiàn)故障時(shí)則必須替換飛機(jī)；無(wú)論哪種情況下，所替

換的飛機(jī)必須符合合同中規(guī)定的內(nèi)、外部規(guī)格。在乙公司

的機(jī)隊(duì)中配備符合甲公司要求規(guī)格的飛機(jī)所需成本高昂。分析：本例中，合同明確指定了飛機(jī)，盡管合同允許乙公司替換飛機(jī)，但配備另一架符合合同要求規(guī)格的飛機(jī)會(huì)發(fā)生高昂的成本，乙公司不會(huì)因替換飛機(jī)而獲益，因此乙公司的替換權(quán)不具有實(shí)質(zhì)性。準(zhǔn)則應(yīng)用指南例6甲公司（客戶）與乙公司（供應(yīng)方）就使用一輛卡車在一周時(shí)間將貨物從A地運(yùn)至B地簽訂了合同。根據(jù)合同，乙公司只提供卡車、發(fā)運(yùn)及到貨的時(shí)間和站點(diǎn)，甲公司負(fù)責(zé)派人駕車自甲地到乙地。合同中明確指定了卡車，并規(guī)定在合同期內(nèi)該卡車只允許用于運(yùn)輸合同中指定的貨物，乙公司沒(méi)有替換權(quán)。合同規(guī)定了卡車可行駛的最大里程。甲公司可在合同規(guī)定的范圍內(nèi)選擇具體的行駛速度、路線、停車休息地點(diǎn)等。甲公司在指定路程完成后無(wú)權(quán)繼續(xù)使用這輛卡車。分析：本例中，合同明確指定了一輛卡車，且乙公司無(wú)權(quán)替換，因此合同存在已識(shí)別資產(chǎn)。合同預(yù)先確定了卡車的使用目的和使用方式，即在規(guī)定時(shí)間內(nèi)將指定貨物從甲地運(yùn)至乙地。甲公司有權(quán)在整個(gè)使用期間操作卡車（例如決定行駛速度、路線、停車休息地點(diǎn)），因此甲公司主導(dǎo)了卡車的使用，甲公司通過(guò)控制卡車的操作在整個(gè)使用期間全權(quán)決定卡車的使用。準(zhǔn)則應(yīng)用指南例13甲公司（客戶）與乙公司（某商場(chǎng)物業(yè)所有者）簽訂了一份使用商鋪A的5年期合同。商鋪A是某商場(chǎng)的一部分，該商場(chǎng)包含許多商鋪。合同授予了甲公司商鋪A的使用權(quán)。乙公司可以要求甲公司搬至另一商鋪，在這種情況下，乙公司應(yīng)向甲公司提供與商鋪A面積和位置類似的商鋪，并支付搬遷費(fèi)用。僅當(dāng)有新的重要租戶決定租用較大零售區(qū)域，并支付至少足夠涵蓋甲公司及零售區(qū)域內(nèi)其他租戶搬遷費(fèi)用的租賃費(fèi)時(shí)，乙公司才能因甲公司搬遷而獲得經(jīng)濟(jì)利益。盡管這種情形不完全排除發(fā)生的可能性，但根據(jù)合同開(kāi)始日情況來(lái)看，企業(yè)認(rèn)為屬于不可能發(fā)生的情況。合同要求甲公司在商場(chǎng)的營(yíng)業(yè)時(shí)間內(nèi)使用商鋪A經(jīng)營(yíng)其知名店鋪品牌以銷售商品。甲公司在使用期間就商鋪A的使用作出決定。例如，甲公司

決定該商鋪所銷售的商品組合、商品價(jià)格和存貨量。合同要求甲公司向乙公司支付固定付款額，并按商鋪A銷售額的一定比例支付可變付款額。作為合同的一部分，乙公司提供清潔、安保及廣告服務(wù)。分析：本例中商鋪A在合同中明確指定乙公司有替換商鋪的實(shí)際能力，但僅在特定情況下才能獲益，根據(jù)合同開(kāi)始日的情形分析不太可能出現(xiàn)這種情況，因此，乙公司的替換權(quán)不具有實(shí)質(zhì)性，商鋪A屬于已識(shí)別資產(chǎn)。甲公司在整個(gè)5年使用期控制商鋪A的使用，原因如下：（1）甲公司有權(quán)獲得在5年使用期使用商鋪A所產(chǎn)生的幾乎全部經(jīng)濟(jì)利益。本例中，甲公司在整個(gè)使用期間擁有商鋪A的獨(dú)家使用權(quán)。盡管商鋪A銷售所產(chǎn)生的部分現(xiàn)金流量將從甲公司流向乙公司，但這僅代表甲公司為使用商鋪A而支付給乙公司的對(duì)價(jià)，并不妨礙甲公司擁有獲得使用商鋪A所產(chǎn)生的幾乎全部經(jīng)濟(jì)利益的權(quán)利。（2）合同關(guān)于商鋪A銷售的商品以及營(yíng)業(yè)時(shí)間的限制限定了甲公司使用商鋪A的權(quán)利的范圍。在合同界定的使用權(quán)范圍內(nèi)，甲公司可以決定商鋪A的使用目的和使用方式，例如，甲公司能夠決定在商鋪A銷售的商品組合以及商品售價(jià)。甲公司在5年使用期有權(quán)改變這些決定。因此甲公司有權(quán)主導(dǎo)商鋪A的使用。盡管清潔、安保和廣告服務(wù)對(duì)于商鋪A的有效使用必不可少，但乙公司在這些方面的決定并未賦予其主導(dǎo)商鋪A使用目的和使用方式的權(quán)利。基于上述分析可以得出結(jié)論，該合同包含商鋪A的租賃，甲公司擁有商鋪A5年的使用權(quán)。準(zhǔn)則應(yīng)用指南例11甲公司（客戶）與乙公司（供應(yīng)方）簽訂了使用指定船只的5年期合同。合同明確規(guī)定了船只，且乙公司沒(méi)有替換權(quán)。甲公司在整個(gè)5年使用期決定運(yùn)輸?shù)呢浳铩⒋皇欠窈叫幸约昂叫械臅r(shí)間和目的港，但需遵守合同規(guī)定的限制條件。這些限制條件是為了防止甲公司將船只駛?cè)朐庥龊１I風(fēng)險(xiǎn)較高的水域或裝載危險(xiǎn)品。乙公司負(fù)責(zé)船只的操作與維護(hù)，并負(fù)責(zé)船上貨物的安全運(yùn)輸。合同期間，甲公司不得雇傭其他人員操作船只或自行操作船只。分析：本例中，合同明確指定了船只，且乙公司無(wú)權(quán)替換，因此存在已識(shí)別資產(chǎn)。合同中關(guān)于船只可航行水域和可運(yùn)輸貨物的限制限定了甲公司使用船只的權(quán)利的范圍，但目的僅是保護(hù)乙公司船只和人員安全。因?yàn)榧坠驹谑褂脵?quán)范圍內(nèi)可以決定船只是否航行、航行的時(shí)間和地點(diǎn)以及所運(yùn)輸?shù)呢浳?，所以甲公司在整個(gè)5年使用期可以決定船只的使用目的和使用方式，并有權(quán)改變這些決定。盡管船只的操作和維護(hù)對(duì)于船只的有效使用必不可少，但乙公司在這些方面的決策并未賦予其主導(dǎo)船只使用目的和使用方式的權(quán)利。相反，乙公司的決策取決于甲公司關(guān)于船只使用目的和使用方式的決定。因此，甲公司在整個(gè)5年使用期有權(quán)主導(dǎo)該船只的使用。準(zhǔn)則應(yīng)用指南例14公司（客戶）與乙公司（制造商）簽訂了3年期合同，購(gòu)買一定數(shù)量特定材質(zhì)、版型和尺碼的西裝。乙公司僅有一家符合甲公司需求的工廠，且乙公司無(wú)法用另一家工廠生產(chǎn)的西裝供貨或從第三方公司購(gòu)買西裝供貨。乙公司工廠的產(chǎn)能超過(guò)與甲公司簽訂的合同中的數(shù)量（即甲公司未就工廠的幾乎全部產(chǎn)能簽訂合同）。乙公司全權(quán)決定該工廠的運(yùn)營(yíng)，包括工廠的產(chǎn)出水平以及將不用于滿足該合同的產(chǎn)出用以履行哪些客戶合同。分析：本例中，乙公司僅可通過(guò)使用一家工廠履行合同，工廠是隱性指定的，因此是己識(shí)別資產(chǎn)。但是，甲公司無(wú)權(quán)獲得使用該工廠所產(chǎn)生的幾乎全部經(jīng)濟(jì)利益，因?yàn)橐夜驹谑褂闷陂g可以使用該工廠履行其他客戶合同。另外，甲公司在3年使用期內(nèi)也無(wú)權(quán)主導(dǎo)工廠的使用目的和使用方式，因?yàn)橐夜居袡?quán)決定工廠的產(chǎn)出水平以及將生產(chǎn)的產(chǎn)品用于履行哪些客戶合同，所以乙公司有權(quán)主導(dǎo)工廠的使用。甲公司的權(quán)利僅限于合同中規(guī)定的工廠的特定產(chǎn)出。甲公司對(duì)工廠的使用享有與從工廠購(gòu)買西裝的其他客戶同樣的權(quán)利。單憑甲公司無(wú)權(quán)獲得使用工廠所產(chǎn)生的幾乎全部經(jīng)濟(jì)利益這一事實(shí)，或單憑甲公司無(wú)權(quán)主導(dǎo)工廠的使用這一事實(shí)，均足以判斷甲公司在使用期間不能控制工廠的使用權(quán)。Calendar

has

a

reporting

date

of

31

December

20X7.

It

prepares

itsfinancial

statements

in

accordance

with

International

FinancialReporting

Standards.A

new

accountant

has

recently

joined

Calendar’s

finance

departmentand

has

raised

a

number

of

queries.While

searching

for

some

invoices,

the

accountant

found

a

contractwhich

Calendar

had

entered

into

on

1

January

20X7

with

Diary,

anotherentity.

The

contract

allows

Calendar

to

use

a

specific

aircraft

owned

byDiary

for

a

period

of

three

years.

Calendar

is

required

to

make

annualpayments.On

1

January

20X7,

costs

were

incurred

negotiating

the

contract.

Thefirst

annual

payment

was

made

on

31

December

20X7.

Both

of

theseamounts

have

been

expensed

to

the

statement

of

profit

or

loss.Pilot

paper

2

Q3(a)

iiThere

are

contractual

restrictions

concerning

where

the

aircraftcan

fly.

Subject

to

those

restrictions,

Calendar

determines

whereand

when

the

aircraft

will

fly,

and

the

cargo

and

passengers

whichwill

be

transported.Diary

is

permitted

to

substitute

the

aircraft

at

any

time

during

thethree-year

period

for

an

alternative

model

and

must

replace

theaircraft

if

it

is

not

working.

Any

substitute

aircraft

must

meet

strict

interior

and

exterior

specifications

outlined

in

the

contract.

There

are

significant

costs

involved

in

outfitting

an

aircraft

to

meet

Calendar’s

specifications.The

accountant

requires

advice

as

to

the

correct

accounting

treatment

of

this

contract.

(9marks)Required:Advise

the

accountant

on

the

matters

set

out

above

withreference

to

International

Financial

Reporting

Standards.IFRS

16

Leases

says

that

a

contract

contains

a

lease

if

itconveys

the

right

to

control

the

use

of

an

identified

assetfor

a

period

of

time

in

exchange

for

consideration.Calendar

has

the

right

to

use

a

specified

aircraft

for

threeyears

in

exchange

for

annual

payments.

Although

Diary

can

substitute

the

aircraft

for

an

alternative,

the

costs

of

doing

so

would

be

prohibitive

because

of

the

strict

specifications

outlined

in

the

contract.AnswerWhen

deciding

if

a

contract

involves

the

right

to

control

anasset,

the

customer

must

assess

whether

they

have:The

right

to

substantially

all

of

the

identified

asset’s

economicbenefits;The

right

to

direct

the

asset’s

use.Calendar

appears

to

have

control

over

the

aircraft

during

thethree-year

period

because

no

other

parties

can

use

the

aircraftduring

this

time,

and

Calendar

makes

key

decisions

about

theaircraft’s

destinations

and

the

cargo

and

passengers

which

ittransports.There

are

some

legal

and

contractual

restrictions

which

limitthe

aircraft’s

use.

These

protective

rights

define

the

scope

ofCalendar’s

right

of

use

but

do

not

prevent

it

from

having

theright

to

direct

the

use

of

the

aircraft.Based

on

the

above,

the

contract

contains

a

lease.

IFRS

16

permitsexemptions

for

leases

of

less

than

12

months

or

leases

of

low

value.However,

this

lease

contract

is

for

three

years,

so

is

not

short

term,

and

is

for

a

high

value

asset

so

a

lease

liability

should

have

been

recognised

at

contract

inception.The

lease

liability

should

equal

the

present

value

of

the

paymentsyet

to

be

made,

using

the

discount

rate

implicit

in

the

lease.

Afinance

cost

accrues

over

the

year,

which

is

charged

to

profit

or

lossand

added

to

the

carrying

amount

of

the

lease

liability.

The

year-endcash

payment

should

be

removed

from

profit

or

loss

and

deductedfrom

the

carrying

amount

of

the

liability.A

right-of-use

asset

should

have

been

recognised

at

the

contractinception

at

an

amount

equal

to

the

initial

value

of

the

lease

liabilityplus

the

initial

costs

to

Calendar

of

negotiating

the

lease.

The

right-of-use

asset

should

be

depreciated

over

the

lease

term

of

three

yearsand

so

one

year’s

depreciation

should

be

charged

to

profit

or

loss.Lessee

AccountingIFRS

16

introduces

a

single

lessee

accountingmodel

and

requires

a

lessee

to

recognise

assets

andliabilities

for

all

leases

with

a

term

of

more

thantwelve

months,

unless

the

underlying

asset

is

of

lowvalue.At

the

commencement

date

the

lease

liability

is

measured

at

thepresent

value

of

future

lease

payments,

including

any

expectedpayments

at

the

end

of

the

lease,

discounted

at

the

interest

rateimplicit

in

the

lease.

If

that

rate

cannot

be

readily

determined,

thelessee’s

incremental

borrowing

rate

should

be

used1.1

Initial

measurement

of

the

lease

liabilityAfter

the

commencement

date

the

carrying

amount

of

the

leaseliability

is

increased

by

interest

charges

on

the

outstandingliability

and

reduced

by

lease

payments

made.1.2

Subsequentmeasurement

oflease

liabilityAt

the

commencement

date

the

right-of-use

asset

is

measured

atcost.

This

comprises:The

amount

of

the

initial

measurement

of

the

leaseliabilityAny

lease

payments

made

before

the

commencement

date,less

any

lease

incentives

receivedAny

initial

direct

costs

incurred

by

the

lesseAny

costs

which

the

lessee

will

incur

for

dismantling

andremoving

the

underlying

asset

or

restoring

the

site

at

theend

of

the

lease

term2.1

Initial

measurement

of

the

right-of-use

assetAfter

the

commencement

date

the

right-of-use

asset

should

bemeasured

using

the

cost

model

in

IAS

16,

unless

it

is

aninvestment

property

or

belongs

to

a

class

of

assets

to

whichthe

revaluation

model

appliesIf

the

lease

transfers

ownership

of

the

underlying

asset

at

theend

of

the

lease

term

or

if

the

cost

reflects

a

purchase

optionwhich

the

lessee

is

expected

to

exercise,

the

right-of-use

assetshould

be

depreciated

overthe

useful

life

of

the

underlyingasset.If

there

is

no

transfer

of

ownership

and

no

purchase

option,theright-of-use

asset

should

be

depreciated

from

thecommencement

date

to

the

earlier

of

the

end

of

the

usefullife

and

the

end

of

the

lease

term.2.2

Subsequent

measurement

of

the

right-of-use

assetA

lessee

enters

into

a

five-year

lease

of

a

building

which

has

aremaining

useful

life

of

ten

years.

Lease

payments

are

$50,000

perannum,

payable

at

the

beginning

of

each

year.The

lessee

incurs

initial

direct

costs

of

$20,000

and

receives

leaseincentives

of

$5,000.

There

is

no

transfer

of

the

asset

at

the

end

ofthe

lease

and

no

purchase

option.The

interest

rate

implicit

in

the

lease

is

not

immediatelydeterminable

but

the

lessee’s

incremental

borrowing

rate

is

5%.ExampleAt

the

commencement

date

the

lessee

pays

the

initial

$50,000,incursthe

direct

costs

and

receives

the

lease

incentives.The

lease

liability

is

measured

at

the

present

value

of

the

remainingfour

payments:$$50,000/1.0547,619$50,000/1.05245,351$50,000/1.05343,192$50,000/1.05441,135177,297Credit$Assets

and

liabilities

will

initially

be

recognized

as

follows:Debit$Right-of-use

asset:Initial

paymentDiscounted

liabilityInitial

direct

costsIncentives

received50,000177,29720,000(5,000)242,297Lease

liabilityCash(50,000+20,000-5,000)242,297177,29765,000242,297At

the

end

of

year

1

the

liability

will

be

measured

as：$Opening

balance177,297Interest

5%8,865186,162Current

liability50,000Non-current

liability136,162186,162The

right

of

use

asset

will

be

depreciated

over

five

years,being

theshorter

of

the

lease

term

and

the

useful

life

of

the

underlying

asset.Now

we

will

see

how

this

would

work

out

if

the

lease

payments

weremade

in

arrears.At

the

commencement

date

the

lessee

would

incur

the

direct

costs

andreceive

the

lease

incentives.The

lease

would

be

measured

at

the

present

value

of

five

payments：$$50,000/1.0547,619$50,000/1.05245,351$50,000/1.05343,192$50,000/1.05441,135$50,000/1.05539,176216,473Assets

and

liabilities

would

be

recognized

as

follows:Debit$Credit$Right-of-use

asset:Discounted

liabilityDirect

costsLease

incentives216,47320,000(5,000)231,473Lease

liabilityCash(20,000-5,000)231,473216,47315,000231,473At

the

end

of

year

1

the

liability

will

be

measured

as：$Opening

balance216,473Interest

5%10824Lease

payment

year

1(50,000)Year-end

balance177,297In

order

to

ascertain

the

split

between

non-current

and

currentliabilities,we

work

out

the

balance

at

the

end

of

year

2:$Opening

balance177,297Interest

5%8,865Lease

payment

year

2(50,000)Year-end

balance136,162The

statement

of

financial

position

will

show:Non-current

liability$136,162Current

liability

(177,297-136,162)41,135177,297Note

that

when

payments

are

made

in

arrears

the

next

instalmentdue

will

contain

interest,

so

this

is

effectively

deducted

to

arrive

atthe

capital

repayment.In

the

statement

of

financial

position

right-of-use

assets

canbe

presented

on

a

separate

line

under

non-current

assets

orthey

can

be

included

in

the

total

of

corresponding

underlyingassets

and

disclosed

in

the

notes.Lease

liabilities

should

be

either

presented

separately

fromother

liabilities

or

disclosed

in

the

notesIFRSS

16

does

not

specify

that

lease

liabilities

should

be

splitbetween

non-current

and

current

liabilities,

but

this

shouldbe

done

as

best

practice.3

Presentation拓展提高——Lease

liabilityThe

lease

liability

cash

flows

to

be

discounted

include

the

following

（IFRS

16:para.

27):Fixed

payments

and

in-substance

fixed

paymentsVariable

payments

that

depend

on

an

index

(eg

CPI)

or

rate

(eg

market

rent)Amounts

expected

to

be

payable

under

residual

value

guarantees

(eg

wherea

lessee

guarantees

to

the

lessor

that

an

asset

will

be

worth

a

specifiedamount

at

the

end

of

the

lease)Purchase

options

(if

reasonably

certain

to

be

exercised）Other

variable

payments

(eg

payments

that

arise

due

to

level

of

use

of

theasset

are

accounted

for

as

period

costs

in

profit

or

loss

as

incurred

(

IFRS

16:para.

38)教材例5&準(zhǔn)則應(yīng)用指南例21甲公司是一家知名零售商，從乙公司處租入已成熟開(kāi)發(fā)的零售場(chǎng)所開(kāi)設(shè)一家商店。根據(jù)租賃合同，甲公司在正常工作時(shí)間內(nèi)必須經(jīng)營(yíng)該商店，且甲公司不得將商店閑置或進(jìn)行分租。合同中關(guān)于租賃付款額的條款為：如果甲公司開(kāi)

設(shè)的這家商店沒(méi)有發(fā)生銷售，則甲公司應(yīng)付的年租金為100元；如果這家商店發(fā)生了任何銷售，則甲公司應(yīng)付的年租金為1

000000元。分析：本例中，該租賃包含每年1

000000的實(shí)質(zhì)固定付款額。該金額不是取決于銷售額的可變付款額。因?yàn)榧坠臼且患抑闶凵蹋鶕?jù)租賃合同，甲公司應(yīng)在正常工作時(shí)間內(nèi)經(jīng)營(yíng)該商店，所以甲公司開(kāi)設(shè)的這家商店不可能不發(fā)生銷售。準(zhǔn)則應(yīng)用指南例22承租人甲公司簽訂了一份為期5年的卡車租賃合同。合同中關(guān)于租賃付款額的條款為：如果該卡車在某月份的行駛里

程不超過(guò)1萬(wàn)公里，則該月應(yīng)付的租金為10

000元；如果該卡車在某月份的行駛里程超過(guò)1萬(wàn)公里但不超過(guò)2萬(wàn)公里，

則該月應(yīng)付的租金為16

000元；該卡車1個(gè)月內(nèi)的行駛里程最高不能超過(guò)2萬(wàn)公里，否則承租人需支付巨額罰款。分析：本例中，租賃付款額中包含基于使用情況的可變性，且在某些月份里確實(shí)可避免支付較高租金，然而，月付款

額10

000元是不可避免的。因此，月付款額10

000元屬于實(shí)質(zhì)固定付款額，應(yīng)被納入租賃負(fù)債的初始計(jì)量中。準(zhǔn)則應(yīng)用指南例24承租人甲公司簽訂了一項(xiàng)為期10年的不動(dòng)產(chǎn)租賃合同，每年的租賃付款額為50

000元，于每年年初支付。合同規(guī)定，租賃付款額在租賃期開(kāi)始日后每?jī)赡昊谶^(guò)去24個(gè)月消費(fèi)者價(jià)格指數(shù)的上漲進(jìn)行上調(diào)。租賃期開(kāi)始日的消費(fèi)者價(jià)格指數(shù)為125。分析：甲公司在初始計(jì)量租賃負(fù)債時(shí)，應(yīng)基于租賃期

開(kāi)始日的消費(fèi)者物價(jià)指數(shù)確定租賃付款額，無(wú)需對(duì)后

續(xù)年度因消費(fèi)者物價(jià)指數(shù)而導(dǎo)致的租金變動(dòng)作出估計(jì)。因此，在租賃期開(kāi)始日，甲公司應(yīng)以每年50

000元的租賃付款額為基礎(chǔ)計(jì)量租賃負(fù)債。準(zhǔn)則應(yīng)用指南例32沿用【準(zhǔn)則應(yīng)用指南例31】，除固定付款額外，合同還規(guī)定租賃期間甲公司商鋪當(dāng)年銷售額超過(guò)1

000000元的，當(dāng)年應(yīng)再支付按銷售額的2%計(jì)算的租金，于當(dāng)年年末支付。分析：由于該可變租賃付款額與未來(lái)的銷售額掛鉤，而并非是取決于指數(shù)或比率的，因此不應(yīng)被納入租賃負(fù)債的初始計(jì)量中。假設(shè)在租賃的第3年，該商鋪的銷售額為1

500

000元。甲公司第3年年末應(yīng)支付的可變租賃付款額為30

000元（即，1

500000×2%），在實(shí)際發(fā)生時(shí)計(jì)入當(dāng)期損益。甲公司的賬務(wù)處理為：借：營(yíng)業(yè)成本（或銷售費(fèi)用）貸：銀行存款等30

00030

000準(zhǔn)則應(yīng)用指南例27承租人甲公司與出租人乙公司簽訂了汽車租賃合同，賃期為5年。合同中就擔(dān)保余值的規(guī)定為：如果標(biāo)的汽車在租賃期結(jié)束時(shí)的公允價(jià)值低于40000元，則甲公司需向乙公司支付40

000元與汽車公允價(jià)值之間的差額，因此，甲公司在該擔(dān)保余值下的最大敞口為40

000元。分析：在租賃期開(kāi)始日，若甲公司預(yù)計(jì)標(biāo)的汽車在租賃期結(jié)束時(shí)的公允價(jià)值為40000元，即甲公司預(yù)計(jì)在擔(dān)保余值下將支付的金額為零。則甲公司在計(jì)算租賃負(fù)債時(shí)，與擔(dān)保余值相關(guān)的