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The impact of adopting the new leases standard: Study

Published on: Nov 30, 2019

Canadian public companies with calendar year ends began applying a new accounting standard for leases in the first quarter of 2019. The highly anticipated new standard IFRS 16 Leases and its U.S. GAAP equivalent ASC 842, introduced a significantly different accounting model for leases.

It was expected to have a significant effect on many companies. CPA Canada conducted this study to better understand the impacts of the adoption of the new standard on the financial statements of Canadian companies.

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