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IFRS16 – Airlines

Leases – Airline

What’s the status of the top 5 airline industry issues?

Malcolm Ramsay

Global Head of Aviation and leads Asia Pacific Transport Practice

KPMG in Singapore


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The 1 January deadline for the adoption of the new leases standard IFRS 16 Leases for 31 December reporting airlines is almost upon us. We thought it would be useful to share what KPMG member firms are hearing from the field in terms of the status of the top five identified airline industry issues. We have issued this document with the intention of sharing the directional status of on-going IFRS 16 Leases conversion projects. However, airlines do need to consider their own facts, circumstances and agreements in coming to their own conclusions.

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