IFRS 16 Leases - tackling the practicalities
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16. 
The start of 2019 was a significant milestone in the accounting world – former chairman of the International Accounting Standards Board, Sir David Tweedie, is finally able to fly on an aircraft that is almost certain to be on an airline’s balance sheet. For accounting periods beginning on or after 1 January 2019, the long awaited IFRS 16 Leases comes into effect. The standard has become associated with its ground breaking headline of requiring almost all leased assets to be recognised on balance sheet along with their associated lease liabilities.
Continue reading
This content is not freely available. To access 'IFRS 16 Leases - tackling the practicalities' you need to be one of the following:
-
ACA student
-
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
-
Business and Finance Professional
-
An internationally recognised designation and professional status from the ICAEW.
-
Corporate Reporting Faculty
-
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..
-
ICAEW member
-
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.