Im Fokus: „Real Estate Focus on Covid-19 Accounting Considerations“

Auch der Real Estate Sektor kann sich nicht den Auswirkungen der Covid-19 Pandemie entziehen.

Steigende Unsicherheiten bei der Bewertung, Mietminderungen oder -stundungen bis hin zu Mieterinsolvenzen – all das hat Einfluss auf die Bilanzierung und Bewertung von Immobilien. Zusammengefasst werden all diese Themen im Spotlight „A Real Estate Focus on COVID-19 Accounting Considerations„.

Zum Thema Bewertungsunsicherheiten:

• FAQ 2.6.1 – Impact of COVID-19 on investment property valuation
• FAQ 2.6.2 – Uncertainties in cash flows and change in valuation technique for level 3 fair value measurement
• FAQ 2.6.3 – Additional considerations for discount rates used in Level 3 fair value measurements

Zum Thema Mietminderungen, – stundungen, Mieterinsolvenzen:

• FAQ 4.1 – How should lease concessions related to COVID-19 be accounted for?
• FAQ 4.6 – COVID-19-related modifications to operating leases: lessor perspective
• FAQ 4.2 – What are the accounting implications of a force majeure clause in a lease contract in the context of COVID-19?
• FAQ 4.3 – Impairment of lease receivables
• FAQ 4.4 – Should lease terms be reassessed as a result of COVID-19?
• FAQ 4.5 – Should a lessor in an operating lease continue to recognise lease income when its collectability is uncertain due to COVID-19?

Weitere Informationen zu allgemeinen Bilanzierungs- und Bewertungsfragen rund um Covid-19 finden Sie hier.

• IFRS 16 COVID-19 Related Rent Concessions Amendment
• IASB issues IFRS 16 COVID-19 rent concessions amendment

• Accounting implications of the effects of coronavirus
• Accounting implications of coronavirus
• Volatile Values: Valuation in times of market uncertainty (April 2020)

PwC IFRS Talks

• PwC IFRS Talks – Episode 85: COVID-19 and interim reporting (IAS 34)
• PwC IFRS Talks – Episode 84: COVID-19 and IAS 12 taxes
• PwC IFRS Talks – Episode 83: Impairment of trade receivables for Corporates in light of COVID-19
• PwC IFRS Talks – Episode 82: Presentation of the impacts of COVID-19
• PwC IFRS Talks – Episode 79: COVID-19, hedging and other corporate treasury issues
• PwC IFRS Talks – Episode 78: COVID-19 and classification and measurement in IFRS 9
• PwC IFRS Talks – Episode 77: COVID-19 implications on IFRS 13, Fair Value
• PwC IFRS Talks – Episode 76: COVID-19 impact on IFRS 16, Leases
• PwC IFRS Talks – Episode 75: COVID-19 and Impairment
• PwC IFRS Talks – Episode 74: IAS 10, post balance sheet events and COVID-19
• PwC IFRS Talks – Episode 73: COVID-19 Impact on IFRS 9, Expected Credit Loss
• PwC IFRS Talks – Episode 72: Government grants and coronavirus (COVID-19)
• PwC IFRS Talks – Episode 71: The accounting implications of coronavirus (COVID-19)

Zu weiteren PwC Blogs