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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 updates you on IFRS 16 Leases which replaced IAS 17 Leases. IFRS 16 Leases came into effect for accounting periods beginning on or after 1 January 2019.