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IFRS 16 - Leases

Articles and resources on IFRS 16. Under the standard lessees have to recognise a lease liability reflecting future lease payments and a ‘right-of-use asset’ for almost all lease contracts.
Displaying 1-12 of 12 results
Corporate reporting policy
  • Hub page
  • 15 May 2024
  • Corporate Reporting Faculty
Acting in the public interest, the Corporate Reporting Faculty’s policy work includes responding to consultations on accounting standards, sustainability reporting and UK regulations for company accounts. Through our policy work, we seek to influence future developments in corporate reporting.
fountain pen nib paper dotted line revenue leasing FRS 102 ICAEW By All Accounts
Exclusive Revenue and leasing under FRS 102 – the case for change
  • Article
  • 04 Apr 2023
  • Kate Beeston, Sally Baker
Kate Beeston and Sally Baker examine the arguments for changing the approach to recognising revenue and lease accounting.
ICAEW office building sculpture FRED 82 views By All Accounts
Exclusive FRED 82: first reactions from ICAEW
  • Article
  • 03 Apr 2023
  • Laura Woods
Laura Woods summarises ICAEW’s preliminary views on the FRC’s proposals set out in FRED 82.
Danielle Stewart young woman FRED 82 preparers ICAEW By All Accounts
Exclusive Proposed amendments to UK GAAP – time to embrace the change?
  • Article
  • 03 Apr 2023
  • Eddy James
Eddy James talks to Danielle Stewart OBE, partner and Head of Financial Reporting at RSM, about proposed amendments to UK GAAP.
Financial and non-financial reporting in the health sector
  • Article
  • 24 Nov 2022
  • ICAEW Insights
Legislative delays, new statutory bodies and the introduction of IFRS 16 are all adding to the challenges facing health sector finance teams.
PWC's Inform on IFRS 16 Leases
  • Website
  • 13 Oct 2022
  • PWC
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
CIPFA/LASAAC support further deferral of IFRS 16
  • Article
  • 22 Mar 2022
  • ICAEW Insights
CIPFA/LASAAC do not intend to bring forward proposals to pause operational property valuation in local authority financial statements but recommend further deferral of the implementation of IFRS 16 until 2024/25.
ICAEW submits views on the upcoming periodic review of FRS 102
  • Article
  • 15 Nov 2021
ICAEW responds to the FRC’s request for views to inform the periodic review of FRS 102.
Exclusive Contract modifications under IFRS
  • Webinar
  • 17 Dec 2020
  • ICAEW Financial Reporting Faculty
This webinar explores common modification scenarios and explains their accounting implications.
Bitesize Briefing: IFRS 16 Leases and the COVID-19-related rent concessions amendment
  • Webinar
  • 16 Jun 2020
  • ICAEW Financial Reporting Faculty
A short webcast providing an overview of the amendment to IFRS 16 Leases relating to rent concessions granted during the COVID-19 pandemic.
Exclusive IFRS 16 Leases - tackling the practicalities
  • Article
  • 02 May 2019
  • Financial Reporting Faculty
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.
Deloitte IAS Plus on IFRS 16 Leases
  • Website
  • 07 Jan 2019
  • Deloitte
Timeline and summary from Deloitte's IAS Plus, with information on related interpretations and amendments under consideration.
Displaying 1-12 of 12 results
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