Highlights: - For lessors: application of different valuation and financial accounting rules for operating and finance lease
- For lessors: calculation of interest rate implicit in the lease
- For lessors: calculation of probability weighted expected credit losses for operating lease and finance lease based on the IFRS 9 Impairment Blueprint.
- For lessees: calculation of the right-of-use
- For lessors and lessees: the accounting logic is part of the pre-built solution
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The blueprint for leasing differentiates between lessors and lessees.
For lessees, the focus is on IFRS 16.
For lessors, IFRS 9 is also relevant for the calculation of probability weighted expected credit losses.
Functional processing is based on the following process chain:
