On December 9, 2015, the European Financial Reporting Advisory Group (EFRAG) published a feedback report relating to a public survey undertaken by EFRAG and others in July 2015 aiming to understand ...

IFRS 16 Leases becomes effective for annual reporting periods beginning on, or after, January 1, 2019. Consequently, entities with a December 31 year end, who did not adopt the new standards early, ...

One of the main regulations governing leasing arrangements is IFRS 16. In January 2016, the International Accounting Standards Board issued a new accounting standard for leases, called IFRS 16, ...

IFRS 16, a new accounting rule that changes the way leases are handled in financial accounting, came into force at the start of the year. The new norms were drawn up as part of efforts from global and ...

A quiet but significant shift has been taking place in the world of recruitment agencies. As these firms scale, more of them are being drawn into the orbit of IFRS 16, the international accounting ...

The International Accounting Standards Board (IASB) issued a much-anticipated new accounting standard Tuesday that will require all leases to be reported on a company’s balance sheet as assets and ...

International Public Sector Accounting Standard (IPSAS) 43, Leases is based on International Financial Reporting Standard (IFRS) 16, Leases, which was developed by the International Accounting ...