IFRS16 리스회계관련 자료

IFRS16 리스회계관련 자료

SAP솔루션
https://blogs.sap.com/2020/04/14/ifrs-16-leasing-lease-liability-reclassification-ias-1/

하나더(분개예시)
https://blogs.sap.com/2018/09/21/ifrs16-lease-standard-sap-solution-through-real-estate-management/

  - 부동산모듈 비활성화시 처리방안

SAP RE-FX를 구현하지 않는 경우 해결 방법 RoU 자산에 대한 새 자산 클래스 구성 – 예: ZRoU 자산 계정 결정(조정 계정, 감가상각, 감가상각 누계 등 할당) 감가상각 방법을 기반으로 하는 자산 감가상각 키입니다. 예: 직선 리스의 현재 가치(PV)를 수동으로 계산한 후 새로운 자산 클래스(RoU)에 운용 리스 정보를 게시합니다. 임대 후 부채 값(G/L 전기) 리스 자산(RoU)에 대해 감가상각 실행(AFAB)을 실행하여 감가상각을 게시합니다. 수동으로 계산된 이자는 주기적으로 전기될 수 있습니다(G/L 전기 판매자에게 임대 지불.

리스회계
https://m.blog.naver.com/elviz1/221968086395

PWC IFRS16 리스회계 설명
https://www.pwc.com/kr/ko/ifrs/in-brief_in-depth/in-depth_2016feb.pdf

**개정서 요약 (회계처리 사례)
http://att.eduspa.com/EtcData/board/2502/2019%EB%85%84%20%EB%A6%AC%EC%8A%A4%EA%B8%B0%EC%A4%80%EC%84%9C%20%EA%B0%9C%EC%A0%95%EC%82%AC%ED%95%AD%20%EC%9A%94%EC%95%BD.pdf

회계기준원 기준서설명
https://financialist.tistory.com/attachment/cfile5.uf@99F620335998C6FA36DC80.pdf

SAP 리스관리
https://blogs.sap.com/2020/01/22/lease-accounting-in-sap-an-overview/

 - Accrual engine부분

Accrual/Deferral Engine The Accrual Engine in Lease Accounting enables creation of accruals for periodic postings during the tenure of contract. The Accrual Engine is integrated with the Lease Accounting Engine and Financial Accounting. The Lease Accounting Engine supplies the Accrual Engine with the data it needs to post accruals/deferrals. These accrual/deferral postings are automatically transferred to Financial Accounting. Accrual Types Three types of Accruals can be set up with the Accrual Engine Opening, Periodic and Final Posting: An Accrual type of this category posts initial posting at the contract inception, periodic postings during the contract term and final posting on a mid-lease or end-lease change process. Periodic posting only: An Accrual type of this category posts only periodic postings during contract term. This functionality is useful for posting periodic revenues such as Rent income, Interest income. Opening posting only: An Accrual type of this category posts only an initial posting at contract inception. Accrual Methods Accrual method is a function module used to calculate periodic amortization values for an accrual type. Accrual method can be assigned for a combination of business process and accrual type. There are SAP standard function modules that read Principal, Interest, Rent values from CRM bill plan and display and amortization schedule which becomes an input for periodic accrual/deferral postings. To meet business requirements which are not supported by standard modules, custom function modules can be created. SAP has also delivered a function module that calculates amortization schedule for upfront costs and revenues by level-yield amortization method as required by SFAS 91. To use this function module, it is necessary to maintain a series of configurations as detailed in the respective OSS Note. 발생/이연 엔진 리스 회계의 발생 엔진을 사용하면 계약 기간 동안 정기 전기에 대한 발생을 생성할 수 있습니다. 발생 엔진은 리스 회계 엔진 및 재무 회계와 통합됩니다. 임대 회계 엔진은 발생/이연을 게시하는 데 필요한 데이터를 발생 엔진에 제공합니다. 이러한 발생/이연 전기는 자동으로 재무 회계로 이전됩니다. 발생 유형 발생 엔진으로 세 가지 유형의 발생을 설정할 수 있습니다. 개설, 정기 및 최종 전기: 이 범주의 발생 유형은 계약 개시 시의 초기 전기, 계약 기간 동안의 정기 전기 및 리스 중간 또는 종료 리스 변경 프로세스의 최종 전기를 전기합니다. 정기 전기만: 이 범주의 발생 유형은 계약 기간 동안 정기 전기만 전기합니다. 이 기능은 임대료 수입, 이자 수입과 같은 정기 수입을 게시할 때 유용합니다. 개시 전기만: 이 범주의 발생 유형은 계약 개시 시 초기 전기만 전기합니다. 발생 방법 발생 방법은 발생 유형에 대한 정기 상각 값을 계산하는 데 사용되는 함수 모듈입니다. 업무 프로세스와 발생 유형의 조합에 대해 발생 방법을 지정할 수 있습니다. CRM 청구 계획에서 원금, 이자, 임대료 값을 읽어오는 SAP 표준 기능 모듈과 주기적인 발생/이연 전기에 대한 입력이 되는 표시 및 상각 일정이 있습니다. 표준 모듈에서 지원하지 않는 비즈니스 요구 사항을 충족하기 위해 사용자 정의 기능 모듈을 만들 수 있습니다. SAP는 또한 SFAS 91에서 요구하는 레벨 수익률 상각 방법으로 선결제 비용 및 수익에 대한 상각 일정을 계산하는 기능 모듈을 제공했습니다. 이 기능 모듈을 사용하려면 해당 OSS 참고에 설명된 대로 일련의 구성을 유지해야 합니다. .

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