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Financial Reporting Insights - April 2016

Published on: Apr 21, 2016

In January 2016, after more than ten years of effort, the IASB released IFRS 16, which introduces a lessee model that brings substantially all leases onto the statement of financial position. In our CFO’s corner series, Diana De Acetis and Kayla Macfarlane from our National Accounting Services group explore what has changed, the impact on financial statements, ratios and covenants, the potential tax implications, how the guidance might influence your business model and potential next steps.


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