Our materials will help you understand the new requirements, assess the impact on your company, and keep up to date with the latest developments.
Our materials will help you understand the new requirements.
On 13 January 2016, the International Accounting Standards Board (IASB) issued the new leases standard IFRS 16. The main goal of the new standard is to bring all leases on balance sheet by requiring lessees to recognize the related rights and obligations. Lessees will no longer be required to distinguish finance and operating leases as under the current requirements of IAS 17.
First impressions – a more transparent balance sheet (PDF)
High-level summary – slide share presentation (PDF)
Mehr Transparenz in der Bilanz (PDF, in German)
Audit Committee News - Neuer Standard zur Leasingbilanzierung (PDF, in German)