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IFRS 16 Leases

IFRS 16 Leases is the new lease accounting standard. The new standard supersedes IAS 17 Leases (and related interpretations)and will require lessees to account for their leases under a single accounting treatment.
This will bring almost all leases ‘on balance sheet’ and recognising a right of use asset and a lease liability arising from the agreement. This PDF will provide you with a fact sheet on what constitutes a lease under the new IFRS 16 accounting standards. It will answer all your questions related to:

  • What is changing
  • Who will be affected
  • The impacts and benefits of IFRS 16
  • How to prepare

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