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| International Financial Reporting Standard 16, dealing with leases. | | International Public Sector Accounting Standard(s). |
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| 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.
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| | == See also == |
| | * [[FAS]] |
| | * [[FRS]] |
| | * [[IAS]] |
| | * [[IFRS]] |
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| Issued by the International Accounting Standards Board.
| | [[Category:Accounting,_tax_and_regulation]] |
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| ==See also==
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| *[[Finance lease]]
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| *[[Operating lease]]
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| *[[IAS 17]]
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| *[[Lease]]
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| *[[International Accounting Standards Board]]
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Revision as of 10:51, 28 February 2018
International Public Sector Accounting Standard(s).
See also
