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
As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
Taskforce on Nature-related Financial Disclosures (TNFD) publishes its final framework.
The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.
Practical next steps for preparing to report on International Sustainability Disclosure Standards.
The International Sustainability Standards Board (ISSB) has now issued its first two international sustainability standards.
The final drafts of the European Sustainability Reporting Standards are out for comment.
The global IFRS team at Grant Thornton International Ltd have released their updated Example Interim Consolidated Financial Statements 2023