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  • IFRS 16: Leases
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IFRS 16: Leases

03 May 2016

On 13 January 2016, the IASB issued IFRS 16 Leases, which supersedes IAS 17 Leases, IFRIC 4 Determining whether  an  Arrangement  contains  a  Lease,  SIC  15  Operating  Leases-Incentives  and  SIC  27  Evaluating  the Substance of Transactions Involving the Legal Form of a Lease.  Our global experts provide a summary.