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Lease Accounting Under IFRS 16: Are the Benefits Worth the Costs?
May 17, 2025by Dr Dawkins Brown
When IFRS 16 Leases came into effect in 2019, it ushered in a major shift in lease accounting by bringing most leases onto the balance sheet. The goal was clear: improve transparency and provide users of financial statements with a more faithful representation of a company’s financial position and obligations. Several years later, as the...
