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International Financial Reporting Standard (IFRS) 16: Leases

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dc.contributor.authorMcFie, James Boyd
dc.date.accessioned2017-11-07T14:19:16Z
dc.date.available2017-11-07T14:19:16Z
dc.date.issued2016-04
dc.descriptionArticle published in the ICPAK Accountant Journal - March/April 2016en_US
dc.description.abstractIFRS 16: Leases was issued on 13 January 2016; it replaces IAS 17 Leases. The new Standard is effective from 1st January 2019: early application is permitted, provided the recently issued revenue Standard, IFRS 15 Revenue from Contracts with Customers is also applied. IFRS 16 requires all leases to be reported on a company’s balance sheet as assets and liabilities.en_US
dc.identifier.urihttp://hdl.handle.net/11071/5556
dc.language.isoenen_US
dc.publisherICPAKen_US
dc.titleInternational Financial Reporting Standard (IFRS) 16: Leasesen_US
dc.typeArticleen_US
dspace.entity.typePublication
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