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IFRS 16 LEASES

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Transition scenarios of IFRS 16/PSAK 73 in SAP RE-FX (Real Estate Flexible)

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Understanding transition scenarios Transition Scenarios Figure 136: Scenario Figure 137: Cash Flow and Transition The Leasing Solution from the functional point of supports the described below transition scenarios. Please consider that the listed scenarios are available only with the option “Integration to Asset Accounting”. In general, both retrospective approach (full or modified) and a start on the effective day can be used. If you decide to use a retrospective approach, a owner financing posting may be required. This posting will be created and posted at the start of posting. Please note, that at the start of valuation (or the start of posting the valuation) the object cash flow of a contract ends. In this case, depending on the completion period of the conditions, follow-up postings, correcting the partner cash flow and the object cash flow, may be required. To do so, it is recommended to execute the previous partner and object transfer postings for the completion per