News
Investor Perspectives—A New Lease of Life
01-Mar-2016
Earlier this month, the International Accounting Standards Board (the Board) issued a new accounting Standard, IFRS 16 Leases. This new Standard substantially changes lessee accounting.
In our latest article, Sue Lloyd, a member of the Board, discusses some of the key changes to financial statements that investors will see when companies apply the accounting requirements. The article provides context for the new requirements by comparing them to future US GAAP requirements and those detailed in former IFRS Standards. An illustrative example is also included for this purpose.
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