IFRS 16 Leases | KPMG | CH

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.

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