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课程主页: https://www.udemy.com/course/ifrs-16-leases-learn-from-industry-data-and-annual-reports/
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课程名称：IFRS 16 租赁 - 从行业数据和年度报告中学习 课程概述： IFRS 16 的目标是报告能够真实反映租赁交易的信息，并为财务报表用户提供评估与租赁相关的现金流的金额、时间及不确定性的基础。为实现这一目标，承租人需要确认与租赁相关的资产和负债。IFRS 16 引入了单一的承租人会计模型，要求承租人对所有租赁期超过 12 个月的租约确认资产和负债，除非基础资产的价值很低。承租人需确认一个使用权资产，代表其对基础租赁资产的使用权，以及一个租赁负债，代表其付款义务。根据 IFRS 16，租赁被定义为一种合同，授予实体在约定的时间内以商定的对价使用特定资产的权利。 在判断合同是否授予承租人资产控制权时，需确保该协议提供以下权利： - 实质上获取使用资产的所有经济利益 - 决定该资产使用方式的权利 在某些情况下，组织可能会有一些表面上符合租赁定义的合同，但不在 IFRS 16 的适用范围内。这种情况的例子包括但不限于：生物资产的租赁、非再生资源（如石油、天然气等）的勘探租赁、服务特许权安排、知识产权许可等。同时，依据 IFRS 16 报告的承租人可以选择利用一些实际便利措施，排除某些类型的租赁进行资本化。这些包括：短期租赁（定义为在开始时租期为 12 个月或更短且没有购买租赁资产的选项）、低价值资产租赁（定义为基础资产的新值通常低于 5000 美元的租赁）。
The objective of IFRS 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. To meet that objective, a lessee should recognize assets and liabilities arising from a lease.IFRS 16 introduces a single lessee accounting model and requires a lessee to recognize assets and liabilities for all leases with a term of more than 12 months unless the underlying asset is of low value. A lessee is required to recognize a right-of-use asset representing its right to use the underlying leased asset and a lease liability representing its obligation to make lease payments. Under IFRS 16, a lease is defined as a contract granting an entity the right to utilize a specific asset for a prescribed period of time in exchange for agreed-upon consideration. To determine whether a contract grants control of the asset to the lessee, the agreement must provide the following to the lessee:The right to substantially all economic benefits from the use of the assetThe right to dictate how the asset is used by the entityAt times, an organization may have a contract that seems to meet the definition of a lease but does not fall within the scope of IFRS 16. Situations where this may occur include but are not limited to:Leases of biological assetsLeases for the exploration of non-regenerative resources such as oil, gas, etc.Service concession arrangementsLicenses of intellectual propertyConcurrently, lessees reporting under IFRS 16 may choose to take advantage of practical expedients that exclude certain types of leases from capitalization. These include:Short-term leases, defined as having a term of 12 months or less at commencement and no option to purchase the leased assetLeases of low-value assets, defined as leases for which the underlying asset's fair value (when the asset is new) is generally less than $5,000
