Under IFRS 16 and AASB 16, operating lease rental disappears from the income statement. In its place: ROU asset depreciation above EBITDA and...
IFRS 16 lease accounting software generates seven core report types: journal entries, ROU asset movements, lease liability schedules, disclosure...
AASB 16 and NZ IFRS 16 compliance requires more than a lease register. This 10-point self-assessment helps finance teams in Australia and New Zealand...
UK hospitality and leisure businesses face some of the largest FRS 102 balance sheet impacts of any sector. Here is what hotels, pubs, and restaurant...
FRS 102 Section 20 applies to a wider range of assets in construction than most sectors: plant hire, site accommodation, fleet, and head office...
Under IFRS 16 and AASB 16, CPI rent increases require a lease liability remeasurement, but only when new payments take effect. A plain-English guide...
Australian and New Zealand auditors examining IFRS 16 and AASB 16 compliance consistently focus on six areas: lease completeness, modification...
Under FRS 102 Section 20, a lease modification triggers a remeasurement when scope or consideration changes by agreement. A reassessment is triggered...
Under FRS 102 Section 20, lessees use the obtainable borrowing rate to discount future lease payments. This guide explains what it means, how to...
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