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 ...

Analysis on how the new lease accounting model (similar to IFRS 16) will impact UK SME balance sheets, gearing ratios, and ...

Accounting and finance organizations for many multinational businesses are currently working to create plans for two separate lease accounting standards: the Financial Accounting Standards Board’s ASC ...

The International Accounting Standards Board (IASB) has launched a formal post-implementation review of IFRS 16 Leases, inviting stakeholders to share their experiences and insights on whether the ...

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, ...

The International Accounting Standards Board issued the long-awaited lease accounting standard that it has been developing for over a decade with the Financial Accounting Standards Board, which is ...

Hi all, With the upcoming lease accounting changes to FRS 102, I’m really interested to hear how firms and businesses are planning for the transition.