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Disclaimer: the Board, the IFRS® Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this 2017-02-23 New Zealand Equivalent to SIC Interpretation 15 Operating Leases—Incentives (NZ SIC-15) is set out in paragraphs 3–6. NZ SIC-15 should be read in the context of the Basis for Conclusions on SIC-15 and the IASB’s appendix illustrating the application of SIC-15. Any New Zealand additional material is shown with either “NZ” or “RDR” preceding the paragraph number. Reduced Disclosure Regime Tier 2 for-profit entities must comply with all the provisions in NZ SIC-15. The change in price should be estimated using criteria relating to variable consideration (IFRS 15.19).

IFRS 15 träder ikraft den 1 januari. 2018. Förtida tillämpning är LEASES. Detta är den nya standarden för leasing. IFRS 16 ersätter IAS 17 leasingavtal samt tillhörande tolkningar.

Oct 22, 2018 a Lease, SIC-15 Operating Leases – Incentives and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.

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Any New Zealand additional material is shown with either “NZ” or “RDR” preceding the paragraph number. Reduced Disclosure Regime Tier 2 for-profit entities must comply with all the provisions in NZ SIC-15. The change in price should be estimated using criteria relating to variable consideration (IFRS 15.19). See also accounting for changes in transaction price which do not result from a contract modification.

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When the Committee rejects an issue, it publishes an Agenda Decision IFRS. Home. Issued Standards. IFRIC Interpretations. SIC-15 Operating Leases—Incentives. Data. SIC 15 clarifies how incentives related to operating leases, such as initial rent free periods, should be recognised by both lessee and lessor.

▻ IFRS 15 Intäkter från avtal med kunder Committee (IFRIC). • Standing Interpretations Committe (SIC) IFRS 16 Leasingavtal har ersatt IAS 17 Leasingavtal, IFRIC 4 Fastställande av huruvida ett avtal innehåller ett leasingavtal, SIC 15 Förmåner i samband med IFRS 15 Intäkter från avtal med kunder . SIC – 32 Immateriella tillgångar – utgifter för webbplats .
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2008 (ABl EU Nr. L 320 S. 1) – ersetzt durch International Financial Reporting Standard 16 Leasingverhältnisse (IFRS 16) mit Wirkung v. ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’ and ‘International Financial Reporting Standards’ are Trade Marks of the IFRS Foundation SIC-15 BC SIC 15 a été publiée en décembre 1998. Pour acheter les publications de l'IASB : www.ifrs.org . Au niveau de l'Union européenne.

Looking forward, as your business grows and evolves – whether by developing The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Amendments to IFRS 15 Revenue from Contracts with Customers Paragraphs 26, 27 and 29 are amended. Deleted text is struck through and new text is underlined.
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SIC-15 Operating Leases-Incentives and IFRS 10-Arm. PDF icon IFRS 11-Arm. PDF icon IFRS 12-Arm. PDF icon IFRS 13- Arm. PDF icon SIC 7-Arm. PDF icon SIC 10-Arm.