《新冠病毒疫情相关租金减免》简介及英文全文

1、附件 1：国际会计准则理事会新冠病毒疫情相关租金减免（征求意见稿）简介国际会计准则理事会（以下简称理事会）于2020 年 4月 24 日发布了新冠病毒疫情相关租金减免（征求意见稿） （以下简称征求意见稿） ，拟对国际财务报告准则第16 号 租赁进行修订，征求意见截止日期为2020年5月8日。现将征求意见稿简要介绍如下：一、背景情况受新冠病毒疫情影响，很多国家和地区的出租人已经或预期向承租人提供租金减免。 虽然国际财务报告准则第 16 号 租赁对包括租金减免在内的租赁付款额变动的会计处理已作出相关规定，但不少承租人向理事会反映，按照现行准则的规定评估新冠病毒疫情相关租金减免是否属于租赁变更并进行

2、相应会计处理面临较大的困难。为回应利益相关方的诉求，理事会起草了征求意见稿，拟对新冠病毒疫情相关租金减免向承租人提供实务简化处理方法。二、征求意见稿的主要内容征求意见稿提出的修订建议主要包括： 一是 允许承租人选择不对新冠病毒疫情相关租金减免是否属于租赁变更进行评估，并允许其采用与非租赁变更的租金变化相同的会计1处理方法。 二是明确前述简化处理方法仅适用于新冠病毒疫情直接导致并满足一定条件的租金减免。三是要求承租人披露应用前述简化处理方法的事实。三、征求意见的主要问题问题 1：关于实务简化处理方法（见国际财务报告准则第 16 号修订 草案 第46A 和 46B 段）国际财务报告准则第16 号修

3、订草案第46A 段建议：为简化实务，承租人可以选择不对新冠病毒疫情相关租金减免是否属于租赁变更进行评估。作出这一选择的，承租人应当对新冠病毒疫情相关的租金变化采用与现行准则中非租赁变更的租金变化相同的会计处理。国际财务报告准则第16 号修订草案第46B 段建议：上述实务简化处理方法仅适用于新冠病毒疫情直接导致并同时满足以下条件的租金减免：（1）租金变化导致修改后的租赁对价较修改前的租赁对价减少或与之相等；（2）减少的租金仅影响原应于2020 年到期的租金支付；（3）租赁的其他条款和条件无重大变化。您是否同意上述规定能够为承租人提供实务便利并使其能继续向财务报表使用者提供有关租赁的有用信息？同意

4、或不同意的理由是什么？如果不同意，请提出您的建议及其理由。2问题 2：关于生效日期和过渡性规定（见国际财务报告准则第 16 号修订 草案 第 C1A和 C20A段）国际财务报告准则第 16 号修订草案第 C1A和 C20A 段建议：（1）自 2020 年 6 月 1 日或以后日期开始的年度报告期间开始实施。允许提前实施（含修订发布日尚未授权发布的财务报告）；（2）追溯适用 , 承租人在首次执行修订的年度报告期间期初，根据首日执行修订的累积影响数调整留存收益（或者其他权益项目，如恰当）的期初余额。您是否同意上述建议？同意或不同意的理由是什么？如果不同意，请提出您的建议及其理由。3April 20

5、20IFRS? Standards Exposure DraftED/2020/2Covid-19-Related Rent ConcessionsProposed amendment to IFRS 16Comments to be received by 8 May 2020Exposure DraftCovid-19-Related Rent ConcessionsProposed amendment to IFRS 16Comments to be received by 8 May 2020Exposure Draft ED/2020/2Covid-19-Related Re t C

6、ocessio s is published by the InternationalDisclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in

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11、lding, 7 Westferry Circus, Canary Wharf, London, E14 4HD.E XPOSURE DRAFT APRIL 2020C ONTENTSfrom pageINTRODUCTION4INVITATION TO COMMENT5DRAFT AMENDMENT TO IFRS 16 LEASES7APPROVAL BY THE BOARD OF EXPOSURE DRAFTCOVID-19-RELATEDRENT CONCESSIONS PUBLISHED IN APRIL 20209BASIS FOR CONCLUSIONS ON THE EXPOS

12、URE DRAFT10? IFRS Foundation3C OVID -19-R ELATED R ENT CONCESSIONS PROPOSED AMENDMENTTO IFRS 16IntroductionWhy is the Board publishing this Exposure Draft?The International Accounting Standards Board (Board) has been informed that many lessors around the world have provided, or are expected to provi

13、de, rent concessions to lessees as a result of the covid-19 pandemic. Such rent concessions are particularly prevalent for leases of retail property and, in some cases, are encouraged or required by governments or jurisdictional authorities. Rent concessions include rent holidays or rent reductions

14、for a period of time, possibly followed by increased rent payments in future periods.IFRS 16 Leases contains requirements that specify the accounting for changes in lease payments, including rent concessions. However, the Board has been informed that applying those requirements to a potentially larg

15、e volume of covid-19-related rent concessions could be practically difficult, especially in the light of the many challenges stakeholders face during the pandemic. In particular, lessees have identified potential difficulties in the current environment in assessing whether covid-19-related rent conc

16、essions are lease modifications and, for those that are, applying the required accounting.In addition, many lessees are currently preparing their first annual financial statements applying IFRS 16. Any complexity arising as a result of the covid-19 pandemic therefore adds to the work being undertake

17、n in implementing the new lessee accounting model in IFRS 16.The objective of the proposal in this Exposure Draft is to provide lessees with practical relief during the covid-19 pandemic while enabling them to continue providing useful information about their leases to users of financial statements.

18、Proposal in this Exposure DraftThe Exposure Draft proposes an amendment to IFRS 16 to permit lessees, as a practical expedient, not to assess whether particular covid-19-related rent concessions are lease modifications. Instead, lessees that apply the practical expedient would account for those rent

19、 concessions as if they were not lease modifications. The Exposure Draft proposes no change for lessors.Who would be affected by the proposal?The proposal in this Exposure Draft would affect lessees that are granted rent concessionsas a direct consequence of the covid-19 pandemic during 2020, and us

20、ers of these lessees financial statements.Next stepThe Board will consider the comments that it receives on the proposal in this Exposure Draft and will decide whether to proceed with the proposed amendment. The Board plans to complete any resulting amendment to IFRS 16 by the end of May 2020.4? IFR

21、S FoundationE XPOSURE DRAFT APRIL 2020Invitation to commentThe Board invites comments on the proposal in this Exposure Draft, particularly on the questions set out below. Comments are most helpful if they:(a) address the questions as stated;(b) indicate the specific paragraph(s) to which they relate

22、;(c) contain a clear rationale;(d) identify any wording in the proposal that is difficult to translate; and(e) include any alternative the Board should consider, if applicable.The Board is requesting comments only on matters addressed in this Exposure Draft.Questions for respondentsQuestion 1 Practi

23、cal expedient (paragraphs 46A and 46B of the Draft amendment to IFRS 16)Paragraph 46A of the draft amendment to IFRS 16 proposes, as a practical expedient, that a lessee may elect not to assess whether a covid-19-related rent concession is a lease modification. A lessee that makes this election woul

24、d account for any change in lease payments resulting from the covid-19-related rent concession the same way it would account for the change applying IFRS 16 if the change were not a lease modification.Paragraph 46B of the draft amendment to IFRS 16 proposes that the practical expedient applies only

25、to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:(a) the change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediat

26、ely preceding the change;(b) any reduction in lease payments affects only payments originally due in 2020; and(c) there is no substantive change to other terms and conditions of the lease.Do you agree that this practical expedient would provide lessees with practical relief while enabling them to co

27、ntinue providing useful information about their leases to users of financial statements? Why or why not? If you disagree with the proposal, please explain what you propose and why.? IFRS Foundation5C OVID -19-R ELATED R ENT CONCESSIONS PROPOSED AMENDMENTTO IFRS 16Question 2 Effective date and transi

28、tion (paragraphs C1A and C20A of the Draft amendment to IFRS 16)Paragraphs C1A and C20A of the draft amendment to IFRS 16 propose that a lessee would apply the amendment:(a) for annual reporting periods beginning on or after 1 June 2020. Earlier application is permitted, including in financial state

29、ments not yet authorised for issue at the date the amendment is issued; and(b) retrospectively, recognising the cumulative effect of initially applying the amendment as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the beginning of the an

30、nual reporting period in which the lessee first applies the amendment.Do you agree with this proposal? Why or why not? If you disagree with the proposal, please explain what you propose and why.DeadlineThe Board will consider all written comments received by8 May 2020(14 days).How to commentThe IFRS

31、 Foundation s offices are closed temporarily in line with government measuresto stem the coronavirus pandemic. However, we are working and will consider your views in finalising this proposed amendment. Please submit your comments electronically.OnlineBy emailYour comments will be on the public reco

32、rd and posted on our website unless you request confidentiality and we grant your request. We do not normally grant such requests unless they are supported by a good reason, for example, commercial confidence. Please see our website for details on this policy and on how we use your personal data.6?

33、IFRS FoundationE XPOSURE DRAFT APRIL 2020Draft Amendment to IFRS 16LeasesParagraphs 46A, 46B, 60A, C1A and C20A are added. A new heading is added before C20A. For ease of reading these paragraphs have not been underlined.Lessee.Measurement.Subsequent measurement.Lease modifications.46AAs a practical

34、 expedient, a lessee may elect not to assess whether a covid-19-related rent concession (see paragraph 46B) is a lease modification. A lesseethat makes this election shall account for any change in lease payments resulting from the covid-19-related rent concession the same way it would account for t

35、he change applying this Standard if the change were not a lease modification.46B60AThe practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:(a) the change in lease payments

36、 results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;(b) any reduction in lease payments affects only payments originally due in 2020 (for example, a rent concession would meet this condition

37、 if it results in reduced lease payments in 2020 and increased lease payments that extend beyond 2020); and(c) there is no substantive change to other terms and conditions of the lease.Disclosure.A lessee that applies the practical expedient in paragraph 46A shall disclose that fact.? IFRS Foundatio

38、n7C OVID -19-R ELATED R ENT CONCESSIONSPROPOSEDAMENDMENT TO IFRS 16Appendix CEffective date and transitionEffective date.C1ADraft Covid-19-Related Ret Cocessio s, issued in Month 2020, addedparagraphs 46A, 46B and 60A. A lessee shall apply that amendment for annualreporting periods beginning on or a

39、fter 1 June 2020. Earlier application ispermitted, including in financial statements not yet authorised for issue atdate the amendment is issued.Transition.Covid-19-related rent concessions for lesseesC20AA lessee shall apply DraftCovid-19-Related Rent Concessions(see paragraph C1A)retrospectively,

40、recognising the cumulative effect of initially applying thatamendment as an adjustment to the opening balance of retained earnings (orother component of equity, as appropriate) at the beginning of the annualreporting period in which the lessee first applies the amendment.8? IFRS FoundationE XPOSURE

41、DRAFT APRIL 2020Approval by the Board of Exposure DraftCovid-19-Related RentConcessionspublished in April 2020The Exposure DraftCovid-19-Related Rent Con cessions, which proposes an amendment toIFRS 16, was approved for publication by all 14 members of the International Accounting Standards Board.Ha

42、ns HoogervorstChairmanSuzanne LloydVice-ChairNick AndersonTadeu CendonMartin EdelmannFran?oise FloresGary KabureckJianqiao LuDarrel ScottThomas ScottChungwoo SuhRika SuzukiAnn TarcaMary Tokar? IFRS Foundation9C OVID -19-R ELATED R ENT CONCESSIONS PROPOSED AMENDMENTTO IFRS 16Basis for Conclusions on

43、Exposure DraftCovid-19-Related RentConcessionsThis Basis for Con clusions accompan ies, but is n ot part of, the Exposure Draft Covid-19-Related Rent Concessions . It summarises the con sideration s of the In tern ation al Accoun tin g Stan dardsBoard (Board) when developing the Exposure Draft. Indi

44、vidual Board members gave greater weight to some factors than to others.BackgroundBC1BC2BC3IFRS 16 Leasessets out requirements for how to account for changes in lease payments during the term of a lease. The Standard contains specificrequirements for some changes in lease payments for example, those

45、 arising from changes in an index or rate used to determine lease payments. Otherwisethe accounting IFRS 16 requires for a change in lease payments depends on whether that change meets the definition of a lease modification. IFRS 16 defines a lease modification as a change in the scope of a lease, o

46、r the consideration for a lease, that was not part of the original terms and conditions of the lease. If a change in lease payments results from a lease modification, then unless the change meets particular criteria to be accounted for as a separate lease, a lessee is required to remeasure the lease

47、 liability by discounting the revised lease payments using a revised discount rate.Many lessors have provided, or are expected to provide, rent concessions to lessees as a result of the covid-19 pandemic. The Board understands that lessees may have difficulty assessing whether a potentially large vo

48、lume of covid-19-related rent concessions are lease modifications and, for those that are, applying the required accounting in IFRS 16, especially in the light of the many challenges entities face during the pandemic.The proposal in this Exposure Draft provides lessees with a practical expedient in

49、accounting for particular covid-19-related rent concessions. The proposal does not address lessor accounting because lessors are not expected to face the same practical challenges as lessees in accounting for covid-19-related rent concessions. For many lessors with a large volume of leases, leasing

50、is a corepart of their business. In addition, the consequences for users of a lessor s financial statements are different from those for a lessee. In particular:(a)IFRS 16 carried forward the lessor accounting model in IAS 17Leases.Therefore, unlike lessees, lessors have not recently implemented a n

51、ew accounting model for their leases.(b)Lessor accounting for modifications to operating leases requires noremeasurement of amounts recognised in a lessor s statement offinancial position, whereas lessees are required to remeasure lease liabilities using a revised discount rate for all lease modific

52、ations. Many of the real estate leases for which covid-19-related rent concessions are being provided would be operating leases for the lessor.10? IFRS FoundationE XPOSURE DRAFT APRIL 2020(c)In the case of a finance lease, lessors apply the requirements in IFRS 9Financial Instrumentsto modifications. The information this accountingprovides is considered useful for users of a lessor s financial statementsand is consistent with the required accounting for other financialinstruments in t