IFRS 16: Difference between revisions
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imported>Doug Williamson (Order links.) |
imported>Doug Williamson (Link with International Financial Reporting Standards page.) |
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*[[IAS 17]] | *[[IAS 17]] | ||
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*[[International | *[[International Financial Reporting Standards]] | ||
Revision as of 09:10, 13 January 2016
International Financial Reporting Standard 16, dealing with leases.
IFRS 16 is effective from 1 January 2019. In broad terms, it requires all lease liabilities to be accounted for 'on balance sheet', removing the former distinction between operating leases and finance leases.
Issued by the International Accounting Standards Board.
