IFRS 16 Leases - A more transparent balance sheet

IFRS 16 Leases

On 13 January 2016, the International Accounting Standards Board (IASB) issued the new leases standard IFRS 16.


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The main goal of the new standard is to bring all leases on-balance sheet by requiring lessees to recognize the related rights and obligations. IFRS 16 will take effect in January 2019.

International Financial Reporting Standards (IFRS)

IFRS are undergoing changes. Whether revenue recognition, leasing or financial instruments: past concepts are being replaced by new principles.

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