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IASB issues "Investor Perspectives" article on leases

  • IFRS - IASB Image

Jan 29, 2016

On January 29, 2016, the International Accounting Standards Board (IASB) issued the latest issue of the "Investor Perspectives." In this edition, Sue Lloyd, IASB Board member, discusses the key features in the new Leases standard.

This issue features:

  • A discussion on why there was a change in the accounting for leases and what these changes mean to investors.
  • A comparison between IFRS 16, previous IFRS standards, and future US GAAP requirements.
  • Illustrative example.

For more in­for­ma­tion, see the press release and Investor Per­spec­tives article on the IASB’s Web site.

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