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Major reforms to global lease accounting (Part 2)

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

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

We have covered the introduction and scope of IFRS 16 in the March 2016 issue. In this issue, the details of the new lessee accounting approach are discussed.