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home Insights The End of the Operating Lease
The End of the Operating Lease

The End of the Operating Lease

The End of the Operating Lease

The International Accounting Standards Board (IASB) has just issued IFRS 16 Leases that effectively abolish the concept of the operating lease and treat all leases as finance leases. The end result is that almost all leases will be recognised as liabilities on the balance sheet rather than the current distinction between operating and capital leases.

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