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Major reforms to global lease accounting (Part 4)

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 lessor accounting, sale and leaseback accounting in the May 2016 issue. In this issue, the presentation and disclosure, effective date and transition are discussed.