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IFRS IFRS 16: Sale and leaseback accounting

IFRS 16 makes significant changes to sale and leaseback accounting. A sale and leaseback transaction is one where an entity (the seller-lessee) transfers an asset to another entity (the buyer-lessor) for consideration and leases that asset back from the buyer-lessor.

Charities & Not For Profit Statement of Recommended Practice for Charities - update

In response to changes to FRS102, Charities SORP Update Bulletin 2 was published in late 2018, to bring the existing SORP into line with the revisions to FRS102.

IFRS Insights into IFRS 16: Understanding the discount rate

Under IFRS 16 ‘Leases’, discount rates are used to determine the present value of the lease payments used to measure a lessee’s lease liability.

IFRS News A revised ‘Conceptual Framework for Financial Reporting’

The IASB has published a revised Conceptual Framework that clarifies and updates its existing guidance that was published in 1989 and updated in 2010.

IFRS IFRS Example Interim Consolidated Financial Statements 2018

The Interim Financial Statements have been reviewed and updated to reflect changes in IAS 34 and in other IFRS that are effective for the year ending 31 December 2018.

IFRS IFRS News - Q2 2018

See the latest IFRS News for quarter 2 2018 and see the upcoming implementation dates for frameworks and standards.

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