IFRS 16 ‘Leases’ applies to most entities reporting under IFRS Accounting Standards that engage in leasing transactions and often has a significant impact on lessees’ financial statements, particularly in relation to property and high‑value equipment.
Our Insights into IFRS 16 series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice.
124 articles available
This Viewpoint considers how purchaser accounts for discounts and rebates when buying inventory
This article succinctly explains the subsequent measurement of insurance liabilities under IFRS 17.
This article explains the initial recognition and measurement of insurance liabilities under IFRS 17.
This IFRS 15 article deals with Step 3 of the five-step model, which covers determining the transaction price.
This Insight provides an overview of the objective, scope and requirements of IAS 7.
This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.
IFRS Example Interim Condensed Consolidated Financial Statements 2026 publication now available.