Влияние введенных во время пандемии поправок в МСФО 16 «Аренда» на финансовые результаты предприятий

Abstract

This article discusses the amendment to IFRS 16 «Leases» COVID-19-Related Rent Concessions. An analysis of the content of the amendment and an assessment of the IASB's process for introducing are provided. The practical application of the amendment based on a sample of major Russian companies included to the Expert 400 rating is also considered. The ratio of the number of companies that applied and did not apply the amendment is presented. The disclosure of the effect of the amendment on the financial statements is described, and patterns between the eco-nomic effect of the amendment and financial results are identified. The study reveals that of the companies that publish IFRS financial statements, only 3.9% have applied the amendment. The majority of companies that applied the amendment operates in the retail industry. The effect of the amendment was shown through «negative» variable payments and an increase in other comprehensive income. The analysis of the impact of the amendment on financial reporting showed that the amendment was not significantly beneficial to large companies in Russia, but could potentially help medium-sized and smaller companies.