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Major reforms to global lease accounting (Part 3)

The IASB has published IFRS 16 ‘Leases’ completing its long-running project on lease accounting.

This special edition of IFRS News explains the key features of the new Standard and provides practical insights into its application and impact.

We have covered the details of the new lessee accounting approach in April 2016 issue. In this issue, we will be covering the areas of lessor accounting and sale and leaseback.