Before continuing with the newspaper articles, we do some preparatory calculations that are necessary before registering newspaper entries. Let`s calculate the value of rent debt as follows: Although the new standard maintains the existing model of the two types of leases, “operating” and “financing,” the burden on the taker for detection and evaluation is increased. According to the former management, operating leases were not included in the balance sheet; As a result, many companies have not assessed leases included in service or other short-term leases that were known to be operating leases. For example, in an 18-month agreement, a company can pay in advance for postage and obtain “free” use of a postage counter on each of its sites. The company could have previously excluded the use of the free wallet from its leasing analysis, since the risk was limited, if not non-existent, that the port counter would be accounted for as a lease. According to the new guide, an operational lease must be considered a liability on the balance sheet, so that the cumulative effect of free postage meters, when they meet the definition of a lease, is essential for financial statements and requires the identification, accounting and evaluation of a new liability. While the IFRS 16 leasing model is a one-time model approach, the donor operational and financial classification model continues. Under IFRS 16, lenders must determine whether a lease-sale contract is considered an operating or financing lease and apply the corresponding accounting treatment. It was a guide to leasing accounting and understanding leasing, capital leasing and expenses and credits to be taken into account for these accounts. You can learn more about rental accounting on the IFRS website www.ifrs.org/ias-17-leases/ Several factors affect the amount of liabilities – the duration of the lease, the payment of the lease and the discount rate. Several factors will also affect the level of the user`s assets – upfront direct costs, rental incentives and advances. So far, we have covered on our blogs the determination of the discount rate, the duration of the lease and the payment of lease. In this blog, we have everything in place so that we can register our leasing liability in the balance sheet.