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Point of view publications on the new leasing Standard.

The Financial Reporting Council (FRC) has called for improvements in the reporting under IFRS 16 Leases following the first year of its application and has set out its expectations in a recently-issued thematic review, its Annual Review of Corporate Reporting and its year-end letter to Audit Committee Chairs and Finance Directors.

The FRC will continue to review compliance with IFRS 16 through its routine work.

This page holds all of our point of view industry-related publications discussing the implications of IFRS 16 on particular industries and sectors.

Related Publications

Point of view — Financial Services — implications of the new leasing standard

07 Feb 2017

With a year having passed since IFRS 16 'Leases' was issued many companies are getting to grips with what it will mean for them. This publication highlights the issues of interest to those in the financial services sector, whether they be lessees, lessors or lenders to lessees.

Point of view — Power and Utilities — implications of the new leasing standard

15 Mar 2016

This publication highlights issues from the new leasing standard that will be of interest to those in the Power and Utilities sector.

Point of view — Telecommunications implications of the new leasing standard

15 Jan 2016

This publication highlights issues from the new leasing standard that will be of interest to those in the telecommunications sector

Point of view — Property occupiers implications of the new leasing standard

14 Jan 2016

This publication highlights issues from the new leasing standard that will be of interest to property occupiers.

Point of view — Aviation implications of the new leasing standard

14 Jan 2016

This publication highlights issues from the new leasing standard that will be of interest to those in the aviation sector.

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