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CPC 06 - Leasing (IFRS 16) - NEWS!

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Contabilidade Facilitada

Published on Streamed live on Apr 17, 2020

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▶ In this video, Professor Gabriel Rabelo will talk about CPC 06 - Leasing (IFRS 16), which was changed in 2019. DOWNLOAD THE SLIDES IN OUR TELEGRAM GROUP: https://t.me/contabilidadefacilitada OUR COURSES: E-Book 1,000 Commented Accounting Questions: https://hotm.art/1000-q Course for CFC: https://cfcdeaaz.com Course for Independent Expert and Auditor: https://passeieqt.com Take the opportunity to follow our Instagram @contabilidadefacilitada EXPLANATION! This new version of pronouncement CPC 06 (IFRS 16) establishes that a lease is the contract, or part of the contract, that transfers the right to use an asset for a period of time in exchange for consideration. But it is worth noting that the new pronouncement is very broad. It does not refer only to leases, but includes all types of contracts in which the right to use an asset is transferred, such as rentals, franchise rights, and others. Leases continue to be divided into financial and operating leases. However, for the lessee, the accounting for operating leases has changed drastically. Now, in operating leases, the lessee recognizes (accounts for) the asset, and begins to incur depreciation and financial expenses. This change was motivated by the fact that, in the previous accounting for operating leases, the company did not recognize (account for) an asset and a liability that actually existed. There is the right to use the asset (which should be recorded in Assets) and an obligation to pay the installments of the contract (a Liability). In addition, the two forms of accounting for leases (financial and operating) allowed for manipulations in the financial statements and made comparability difficult. Therefore, with the changes, operating leases, in the lessee, are now accounted for like financial leases. In conclusion, today, for the lessee, the lease is classified as an asset. For the lessor, there were no significant changes. #cpc06 #lease #ifrs16

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