Lease publications & newsletters
Lease publications & newsletters
Our publications which provide KPMG’s comprehensive insight and examples illustrating practical application of the new requirements under IFRS 16
Handbook & insight publications
| Sale and leaseback | 28 February 2023 |
| Rent concessions | 12 May 2021 |
| IFRS 16 – An overview | 31 March 2021 |
| Lease term | 14 July 2020 |
| Lease components | 2 September 2019 |
| Leases transition options | 29 November 2018 |
| Lease modifications | 11 September 2018 |
| Lease payments | 21 November 2017 |
| Leases discount rates | 13 September 2017 |
| Lease definition | 27 April 2017 |
Climate Change
| Lessors – How will climate-related risks impact operating and finance leases? | 01 February 2022 |
| Do contracts between customers and wind farm operators contain leases? (Video) | 30 June 2021 |
| Do you have a lease of green technology? | 28 June 2021 |
| What are the potential impacts of leasing polluting assets? | 28 June 2021 |
COVID-19 impacts on leases
| Rent concessions – Lessee relief extended | 12 May 2021 |
| ESMA enforcement priorities for 2020 - COVID-19 impacts on presentation, impairment of assets and leases | 10 November 2020 |
| Have expectations around lease renewal, termination or purchase options changed? | 27 March 2020 (updated 21 March 2022) |
Industry-specific guidance
| Real estate leases – The landlord perspective | 8 December 2020 |
| Real estate leases – The tenant perspective | 2 October 2018 |
| Telcos - Implementing IFRS 16 | 29 November 2017 |
Other news & guidance on leases
| Lease liability in a sale-and-leaseback | 26 September 2022 (updated 28 February 2023) |
| Moving to hybrid working | 27 July 2021 (updated 13 October 2022) |
| IFRS 16 – Applying the new leases standard (Video / Transcript) | 13 February 2020 |
| Preparing for the new leases standard – What should your priorities be? (Podcast / Transcript） | 21 November 2018 |
| IFRS 16 - Illustrative disclosures | December 2017 |
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