Insights into IFRS16-Sale and leaseback accounting

Our new 'Insights into IFRS 16' series looks at key areas of the new Leasing Standard and aims to assist companies in preparing for the required changes. Our article relates to the important topic of ‘Sale and leaseback accounting’. IFRS 16 makes significant changes to accounting for sale and leaseback transactions. Our article explains the new concepts and provides a simplified example of the requirements.