IFRS and IFRS 16: Difference between pages

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imported>Doug Williamson
(Link with APM page.)
 
imported>Doug Williamson
(Link with International Financial Reporting Standards page.)
 
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International Financial Reporting Standard(s).
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 lease]]s and [[finance lease]]s.


== See also ==
* [[APM]]
* [[FAS]]
* [[FRS]]
* [[IAS]]
* [[IFRS Foundation]]
* [[IFRS_–_issues_for_the_treasurer|IFRS – issues for the treasurer]]
* [[International Financial Reporting Standards]]
* [[IFRS 1]]
* [[IFRS 2]]
* [[IFRS 3]]
* [[IFRS 4]]
* [[IFRS 5]]
* [[IFRS 6]]
* [[IFRS 7]]
* [[IFRS 8]]
* [[IFRS 9]]
* [[IFRS 10]]
* [[IFRS 11]]
* [[IFRS 12]]
* [[IFRS 13]]
* [[IFRS 14]]
* [[IFRS 15]]
* [[IFRS 16]]
* [[IPSAS]]
* [[SSAP]]


[[Category:Accounting,_tax_and_regulation]]
Issued by the International Accounting Standards Board.
 
 
==See also==
*[[Finance lease]]
*[[Operating lease]]
*[[IAS 17]]
*[[Lease]]
*[[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.


See also

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