NAVIGATING LEASES

摘要

IFRS 16 Leases comes into force for years commencing on or after 1 January 2019, which means the transition date (opening date of comparative period) for December year ends has just passed. Bearing this in mind, if you have not yet started work on an IFRS 16 impact assessment, it is time to get busy. This standard is likely to affect the majority of listed entities - it is a rare business that has no operating leases at all.