IFRS 16 Leases guide
IFRS 16 Leases became mandatorily effective for annual reporting periods beginning on or after 1 January 2019 and brought significant change to lease accounting. In this six-part guide we break down IFRS 16 into digestible chunks, with each part focusing on a key aspect of the new standard – the definition of a lease, lease term, lease payments, discount rate, transition options, and modifications and reassessments.
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