Leases with services and IFRS16

The International Accounting Standards Board’s (IASB) new standard for financial reporting on leases (IFRS16) provides ample opportunities to account for lease agreements with services as a whole and relatively simply.

In the attached article  ‘Leases with services and IFRS16‘ you will find the best way to deal with this.

In the series of Lease implementation dilemmas, the dilemmas below have also been addressed in relation to IFRS16:

– Non-refundable VAT
– Leasing in foreign currencies
– Discount rate
– Negative discount rate