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IFRS 16 Discount Rate

The Future of Lease Accounting: What to Expect After the IFRS 16 PIR

The International Accounting Standards Board (IASB) has entered a pivotal stage in its Post-Implementation Review (PIR) of IFRS 16 Leases, a standard that transformed lease accounting by mandating the capitalization of most leases on the balance sheet. As stakeholders worldwide provide feedback, attention now turns to what comes next. Will IFRS 16 evolve? Will the...

IFRS 16 in Practice: Key Lessons from the Post-Implementation Review

As IFRS 16 Leases continues to shape financial reporting, the International Accounting Standards Board (IASB) has initiated a post-implementation review (PIR) to assess how the standard is operating in practice. This pivotal review, now in progress, aims to gather stakeholder feedback and evaluate whether IFRS 16 is meeting its intended objectives—particularly transparency, comparability, and faithful...

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