Calculadora de Arrendamientos NIIF 16
La NIIF 16 requiere que evalúe si un contrato contiene un arrendamiento analizando si existe un activo identificado y si el cliente tiene derecho a controlar el uso de ese activo durante el período de uso. El párrafo 9 de la NIIF 16 establece que un contrato contiene un arrendamiento cuando transmite el derecho a controlar el uso de un activo identificado por un período de tiempo a cambio de una contraprestación.
IFRS 16 · LIVE
Lease liability, evidenced.
Not just estimated.
inputs.conf
methodology.conf
README.md
01// engagement— IFRS 16.13
02entity_name=
03fiscal_year_end=
04lease_description=
05currency=
07// lease_term— IFRS 16.19
08commence_date=
09end_date=
10payment_frequency=
11payment_timing=
Reasonable certainty factors — tick any present (IFRS 16.B37–40):
12
13
14
15
16
17
18term.rationale=
Lease term rationale · extension/termination factors (IFRS 16.19)
20// economics— IFRS 16.26
21payment_amount=€ · per period
22discount_rate_ibr=% p.a. · IBR
23ibr.source=
24ibr.benchmark=
25ibr.rationale=
IBR rationale · source + benchmark + conclusion (IFRS 16.26-27)
30// lease_identification— IFRS 16.9–17 · is this a lease?
31
32
33
34
35
36
37identification.notes=
Lease identification · is this a lease? embedded? components separated? (IFRS 16.9-17)
40// adjustments— IFRS 16.24 · ROU cost components
41initial_direct_costs=€
42lease_incentives=€ · reduces ROU
43prepaid_payments=€
44restoration_obligation=€ · IAS 37
45useful_life=years · IFRS 16.31
46ownership_transfer=
ROU asset adjustments · IDC + incentives + restoration
48// escalation_rents— IFRS 16.42 · CPI/fixed escalation
49escalation_rate=% p.a. · annual step-up
50rent_free_months=months at commencement
Escalation / rent-free · IFRS 16.42
52// end_of_term— IFRS 16.27 · residual, options, penalty
53residual_value_guarantee=€ · IFRS 16.27(c)
54purchase_option_price=€ · if reasonably certain
55termination_penalty=€ · if term reflects termination
End of term · RVG, purchase option, termination penalty
58// modifications_log— IFRS 16.44–47 · mid-lease changes trigger remeasurement
No modifications recorded. Add any mid-lease changes: term extension, payment change, scope change, etc.
Modifications log · IFRS 16.44-47 remeasurement
65// impairment_assessment— IAS 36 · ROU asset impairment
Tick any impairment triggers present (IAS 36.12):
66
67
68
69
70
71
72conclusion=
74rationale=
Impairment assessment · IAS 36 triggers + conclusion
78// ibr_sensitivity— IFRS 16.26 / ISA 540 · rate ±2%
Enter lease inputs to see IBR sensitivity analysis.
IBR sensitivity · ±2% impact on liability + ROU
82// risk_warnings— 8-rule engine · ISA 540
Enter inputs to run risk analysis.
Risk warnings · 8-rule engine (ISA 540)
88// disclosure_and_conclusion— IFRS 16.47–97 · note + opinion
Tick disclosure items addressed in the financial statement note:
89IFRS 16.53(a)
90IFRS 16.53(b)
91IFRS 16.53(c)
92IFRS 16.53(d)
93IFRS 16.53(e)
94IFRS 16.53(f)
95IFRS 16.53(g)
96IFRS 16.53(h)
97IFRS 16.53(i)
98IFRS 16.53(j)
99IFRS 16.58
100IFRS 16.59
99conclusion.narrative=
Disclosure checklist + conclusion · IFRS 16.47-97
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1
Introduce tus datos
Ingresa las cifras de tus estados financieros o estimaciones de planificación.
2
Obtén resultados al instante
Cálculos conformes con las NIA/NIIF con metodología documentada.
3
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