The Lessee's Guide to IFRS 16 Compliance

IFRS 16 and ASC 842 are new standards issued by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) that fundamentally change the rules governing accounting for leases in order to add transparency. Under the new guidance, the most significant change is that both standards require lessees to bring almost all leases onto their balance sheets, thereby eliminating one of the largest forms of off-balance sheet accounting.

This paper is a guide to IFRS 16 Compliance.


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