PREPARING FOR LEASE ACCOUNTING CHANGES

PREPARING FOR LEASE ACCOUNTING CHANGES 2 In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 Leases, which supersedes IAS 17 Leases. For those organisations reporting under International Financial Reporting Standards, this new IFRS 16 standard will be effective for annual periods beginning on or after 1 January 2019 ................
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