A closer look at IFRS 16 Leases (updated December 2020)

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EY Global IFRS

17 Dec 2020 PDF
Categories Leases

The updated Applying IFRS on IFRS 16 Leases includes changes to address evolving implementation issues.

It analyses the standard and discusses the implementation issues, including recent discussions by the IASB and the IFRS Interpretations Committee. It also provides a comparison to the US GAAP standard on leases.