{"id":1509,"date":"2017-12-27T17:49:37","date_gmt":"2017-12-27T16:49:37","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1509"},"modified":"2017-12-27T17:49:37","modified_gmt":"2017-12-27T16:49:37","slug":"audit-e-professioni-contabili-il-progetto-iasb-sul-leasing-le-nuove-deliberazioni-del-board","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/audit-e-professioni-contabili-il-progetto-iasb-sul-leasing-le-nuove-deliberazioni-del-board\/","title":{"rendered":"Audit e professioni contabili. Il progetto IASB sul Leasing: le nuove deliberazioni del Board"},"content":{"rendered":"<p>Iannuccci Alessio\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n<hr \/>\n<p>Nell\u2019agosto del 2010 lo Iasb ha pubblicato l\u2019Exposure Draft (ED) Leases con l\u2019obiettivo di rivedere il trattamento contabile previsto dallo Ias 17. Gli obiettivi dichiarati del progetto erano quelli di:<br \/>\na) eliminare la distinzione tra leasing operativi e leasing finanziari a causa delle difficolt\u00e0 applicative e interpretative insite nella distinzione;\u00a0b) prevedere un modello contabile che consentisse di far emergere nel bilancio del locatario il debito relativo ai contratti di leasing (anche quelli attualmente classificati come leasing operativi ex Ias 17). Il progetto sul leasing, sviluppato dallo IASB congiuntamente con il FASB, stabilisce, sia per il locatario che per il locatore, i criteri per la rilevazione, misurazione e presentazione delle attivit\u00e0 e delle passivit\u00e0 derivanti dal leasing e le informazioni da fornire nelle note al bilancio.\u00a0Il nuovo modello contabile previsto \u00e8 il c.d. right of use model secondo il quale:\u00a0a) il locatario rileva nello stato patrimoniale un\u2019attivit\u00e0 che rappresenta il suo diritto all\u2019utilizzo del bene per la durata del contratto e una passivit\u00e0 che rappresenta l\u2019obbligazione (il debito) di effettuare i lease payments;\u00a0b) il locatore rileva un\u2019attivit\u00e0 che rappresenta il suo diritto di ricevere i lease payments e, a seconda dei rischi e dei benefici associati al bene cui rimane esposto: i) iscrive una passivit\u00e0 continuando a rilevare il bene locato (performance obligation approach); o ii) elimina contabilmente il bene che \u00e8 trasferito al locatario e rileva un residual asset che rappresenta i suoi diritti sul bene locato al termine del contratto di leasing (derecognition approach).\u00a0L\u2019emissione del nuovo principio era inizialmente prevista per giugno 2011. Tuttavia, alla luce dei commenti ricevuti e delle criticit\u00e0 emerse durante la\u00a0consultazione pubblica, diverse proposte contenute nell\u2019ED sono in corso di discussione da parte del Board. Un nuovo ED sar\u00e0 emesso dallo IASB nell\u2019ultimo trimestre del 2011. In attesa di conoscere i contenuti di questo nuovo ED, il presente articolo ha l\u2019obiettivo di illustrare le attuali proposte e le recenti deliberazioni del Board (maggio 2011). [\u2026]\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Iannuccci Alessio\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 Nell\u2019agosto del 2010 lo Iasb ha pubblicato l\u2019Exposure Draft (ED) Leases con l\u2019obiettivo di rivedere il trattamento contabile previsto dallo Ias 17. Gli obiettivi dichiarati del progetto erano quelli di: a) eliminare la distinzione tra leasing operativi e leasing finanziari a causa delle difficolt\u00e0 applicative e interpretative insite nella distinzione;\u00a0b) prevedere [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[],"class_list":["post-1509","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit e professioni contabili. 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