menu close NewsContact Us search close
Global Site close
  • Americas
  • Asia Pacific
  • Europe
  • Middle East and Africa
Argentina Aruba Barbados Bolivia Brazil Bahamas Canada Chile Colombia Costa Rica Curacao Dominican Republic Ecuador Guatemala Honduras Jamaica Cayman Islands Mexico Panama Peru Puerto Rico Paraguay Suriname El Salvador Saint Martin Trinidad and Tobago United States Uruguay Venezuela
Afghanistan Australia China Hong Kong Hawaii Indonesia India Japan Cambodia South Korea Sri Lanka Mongolia Macau Maldives Malaysia Nepal New Zealand French Polynesia Philippines Pakistan Singapore Thailand Taiwan Vietnam
Andorra Albania Austria Azerbaijan Belgium Bulgaria Switzerland Cyprus Czech Republic Germany Denmark Estonia Spain Finland France Georgia Greece Croatia Hungary Ireland Italy Kyrgyzstan Kazakhstan Liechtenstein Lithuania Luxembourg Latvia Malta Netherlands Norway Poland Portugal Romania Serbia Russia Sweden Slovenia Slovakia Tajikistan Turkey Ukraine United Kingdom
United Arab Emirates Angola Bahrain Central African Republic Côte d’Ivoire Cameroon Algeria Egypt Ghana Israel Iraq Jordan Kenya Kuwait Lebanon Morocco Mali Mauritius Malawi Mozambique Nigeria Oman Qatar Saudi Arabia Senegal Seychelles Tunisia Tanzania Uganda Yemen South Africa Zambia Zimbabwe
Services
close Services
Tax
Services
Insights
About Us
close About Us
About Us
Careers
NewsContact Us
search close
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.

Download PDF