IFRS-16 Lease Accounting

Right-of-use asset and lease-liability solutions for companies in the UAE, Saudi Arabia and the wider MENA region.

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ROU Asset Set-up

Create right-of-use assets, depreciation schedules and automatic re-measurement triggers.

Liability Calculations

Discount rate selection (IBOR / SOFR), present-value tables in AED & SAR.

Disclosure & Audit

Footnotes, maturity analysis and IFRS-16 roll-forwards accepted by Gulf Big-4 audit teams.

Cos’è l’IFRS-16?

IFRS-16 Leases sostituisce IAS-17 e richiede di portare quasi tutti i contratti di leasing a bilancio. Ogni contratto genera due voci principali:

  • Right-of-Use (ROU) Asset – il diritto di utilizzare il bene (ufficio, veicolo, server rack) per la durata del contratto.
  • Lease Liability – il valore attuale dei canoni futuri da versare.

La rata mensile viene scomposta in quota interest expense + ammortamento ROU, modificando EBITDA e rapporti di covenant bancari.

Perché è cruciale in GCC?

Noleggi di uffici DIFC, data-center a Masdar City o flotte auto Riyadh implicano contratti multi-valuta e opzioni di rinnovo. I nostri consulenti:

  1. Scansionano contratti PDF per estrarre lease terms, escalation, opzioni di break.
  2. Configurano moduli IFRS-16 in NetSuite, SAP B1, Odoo con calcolo automatico degli interest.
  3. Producono bridging note EN/AR per banche islamiche e fondi VC MENA.

معيار IFRS-16 لعقود الإيجار في دبي

نساعد الشركات على تطبيق معيار IFRS-16، احتساب أصول حق الاستخدام والالتزامات، وإعداد الإفصاحات المطلوبة للتقارير المالية في الإمارات والسعودية.

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