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Deciding which payments need be recognised in the measurement of the liability and how changes in those payments are recognised often involves considerable judgement.

Under IFRS 16 Leases, determining the correct lease term is significant for a number of reasons, find out why in our latest IFRS 16 insight.

IFRS 16 changes the definition of a lease and provides guidance on how to apply this new definition, are you prepared for the first major overhaul of lease accounting in over 30 years?

How do you treat a variable lease payment in the financial statements of an interim period?

Are you prepared for IFRS 16? Do you understand the discount rate? Find out more