With the introduction of IFRS16, the new accounting standard for lease agreements, a number of dilemmas arise.
Tweuus searches for best practices. Both conceptually and concretely in detailed booking examples.
For listed companies and those opting voluntarily to apply IFRS reporting guidelines, the date on which IFRS16 comes into force, 1 January 2019 at the latest, is approaching.
Therefore, upon popular request, the combination of Discount rate and IFRS16 and the earlier considerations around the discount rate to be used, The Implicit Challenge.