Contents
The introduction of IFRS 16 ‘Leases’ addressed many of the shortcomings of its predecessor. The result is a robust, fit for purpose framework that delivers a level of transparency and insight that was previously unavailable to investors.
Our ‘Insights into IFRS 16’ series summarises key areas of the Standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers accounting for sale and leaseback arrangements.
Authors
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Sarah Carroll
Sarah is the global head of the IFRS and corporate reporting team focussing on the consistent application of both International Financial Reporting Standards (IFRS) and sustainability reporting standards.View Profile
