Leases — A guide to IFRS 16

Published on: 05 Jul 2016

This guide, in addition to providing a detailed summary and explanations of the requirements of IFRS 16 Leases covering all of the requirements of the standard, includes

  • an executive summary;
  • a section focusing specifically on the practicalities of transition;
  • ‘thinking it through’ practical tips interspersed throughout the detailed guide;
  • presentation/disclosure checklists; and
  • a high level IFRS/US GAAP comparison.

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