Following a review lasting several years, the International Accounting Standards Board (IASB) published in January 2016 International Financial Reporting Standard (IFRS) 16 in relation to “Leases”. This supersedes the current lease standard, International Accounting Standard (IAS) 17, for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as IFRS 15 – revenue recognition is also applied).
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