Abstract
[Autom. eng. transl.] This contribution aims first of all to recall the economic-corporate and accounting profiles of the financial lease contract and the operating lease contract (the so-called leasing contracts), focusing on the rules relating to the moratorium on the payment of fees, published by the IASB in 2020 following the COVID-19 pandemic and still in force, and on their effect on the preparation of the financial statements based on the IAS/IFRS international accounting standards. Some hints will be provided, for comparative purposes, on the relative technical standards envisaged by the principles
national accountants of the OIC, then paying particular attention to the implications for the audit work of the financial statements in which the directors have used these standards.
| Translated title of the contribution | [Autom. eng. transl.] IFRS 16 and COVID moratorium: accounting aspects |
|---|---|
| Original language | Italian |
| Pages (from-to) | 15-23 |
| Number of pages | 9 |
| Journal | BILANCIO E REVISIONE |
| Volume | 2022 |
| Publication status | Published - 2022 |
| Externally published | Yes |
Keywords
- leasing
- bilancio di esercizio IAS/IFRS
- moratoria covid