All articles in this category pertain to IFRS 16. IFRS 16 is the current IASB lease accounting standard, superseding IAS 17. The main difference between the two standards is that under IFRS 16 there is no longer a classification difference between operating and finance leases.

Learn more about IFRS 16 below.

ASC 842 Transition Guide

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ASC 842 Transition Guide