Il leaseback: un inquadramento contabile secondo i principi nazionali e gli standard internazionali

ABSTRACT:

“L’IFRS 16 revised the topic of leasing and leaseback accounting model. Leaseback is a complex transaction, consisting of a sale of an instrumental asset and its immediate return to the seller, through a leasing operation. The spread of this form had already highlighted the need to clarify its correct accounting representation in the balance sheet of the seller/lessee. Aim of the paper is to analyze the solution adopted by national regulators and to compare it with that required by international standard. In light of a not adequate approach on leaseback operation by Italian accounting standard, the introduction of IFRS 16 could represent an opportunity to discuss the issue, finding a new accounting solution and making a significant step forward about the quality in the true and fair view representation of this important operation”.