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IFRS FAQs

The Financial Reporting Faculty regularly produces FAQs on areas of general interest. We answer your initial questions on IFRS topics, and guide you to any other relevant resources that are available.

IFRS 16 Leases FAQs

Financial Reporting Faculty outlines some of the key requirements of IFRS 16 Leases for lessees and lessors. Key differences when reporting leases under FRS 102 are also described.