Major Reforms to global lease accounting
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Major Reforms to global lease accounting
IFRS Special Edition
IASB releases new standard on leases
IFRS Special Edition
On 13 January 2016 the IASB released IFRS 16 'Leases', completing its long-running project on lease accounting. IFRS 16 will require lessees to account for leases 'on-balance sheet' by recognising a 'right-of-use' asset and a lease liability.
IASB Postponement of changes to IFRS 10 & IAS 28
IFRS Special Edition
IASB Postponement of changes to IFRS 10 & IAS 28
Related party loans at below-market interest rates
IFRS Viewpoint
Related party loans at below-market interest rates