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IFRS 16 Leases: Reporting alert

Published on: Mar 31, 2016

In January 2016, the International Accounting Standards Board (IASB) published a new standard, IFRS 16 Leases, that sets out the principles for the recognition, measurement, presentation and disclosure of leases.

This alert highlights the basic requirements of the new standard, considers possible business implications and suggests an action plan to implement the new standard.

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