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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, the right-of-use is calculated
- For lessors and lessees the accounting logic is part of the pre-packed solution
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The blueprint for Leasing differentiates between lessors and lessees.
For lessees IFRS 16 is in the focus.
For lessors also IFRS 9 for the calculation of probability weighted expected credit losses is relevant.