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The publication of IFRS 16 Leases has been demystified with the creation of an ICAEW guide.

Most businesses know whether they own or lease the building and plant they are using. But what about the servers hosting the company website? Or the trucks and ships transporting goods? Or the solar panels from which the business sources power on its land, but which were installed by the provider? These are the kinds of questions that the new accounting standard, IFRS 16 Leases, raises – and which the ICAEW Financial Reporting Faculty publication, Putting theory into practice, will leave finance teams better equipped to answer.

This is an extract from the Business & Management Magazine, Issue 259, November 2017.  

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Full article is available to Business and Management Faculty members and subscribers of Faculties Online. 


To read the complete article, join the Business and Management Faculty or subscribe to Faculties Online.