Putting IFRS 16 into practice
In early January, the IASB published on its website an article in which four of its members (Sue Lloyd, Gary Kabureck, Darrel Scott and Stephen Cooper) offered some practical advice to entities about putting IFRS 16 – Leases into practice.
Keywords: Mazars, Thailand, IFRS, IASB, IFRS 16, Leases
14 March 2016
They looked at the following aspects:
- transition options and their respective benefits;
- early planning and practical steps;
- judgements and discount rates;
- investor expectations and lease disclosures between now and 2019.
The article can be consulted on the IASB website.