With IFRS 16 now in place, businneses need to look to their leases
No time to lose...
There are practical and theoretical challenges in applying the new leasing standard. Time is of the essence, say KPMG’s Nick Chandler and Almudena Cossio
Why IFRS 16 will radically impact the retail sector
The sector is shaping up for some considerable changes with the introduction of the new leasing standard, as Caroline Biebuyck finds out
HMRC consults on IFRS 16 tax change
Implementation of lease accounting standard gives opportunity for regime change
Accounting standards in retail
How should standard-setters act on retailers’ concerns about lease accounting?
IASB and FASB agree leases approach
The international and US standard-setters have agreed a proposed approach to putting leases on to the balance sheet
Warning over leases standard
Companies should check debt covenants ahead of implementation
Balance sheets to be transformed
One of the most important developments ever in international financial reporting
Lease accounting debate hots up
Commentators say proposed dual approach to leases accounting may be a compromise too far
The future of sale and leasebacks in the real estate sector
KPMG, Lloyds Banking Group and DHL have made major commitments to S&LB transactions
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