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IFRS 16 Leases - Key issues and challenges
This episode covers the key IFRS 16 implementation considerations for lessees as calendar year-end entities finalize their annual financial statements.
In this episode, we consider a number of key issues for year-end reporting purposes, including the definition of a lease; lease terms and lease payments; the incremental borrowing rate; the remeasurement of the leases liability; the interaction of IFRS 16 with other standards; disclosure requirements and some other considerations that are outside financial reporting.