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The introduction of IFRS 16 leads to another problem: without additional action, potentially more / larger currency positions arise.
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Financing in a currency other than the ‘home’ currency always causes problems in the administration.
Until now (under IAS 17), an IFRS reporting company has been able to address this problem by entering into (operating) leases rather than buying assets.
With the introduction of IFRS 16, this possibility is being lost. Unless a company opts for freedom of currency.
accounting
Article in the series of Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others who follow IFRS reporting guidelines.
Best practice on how to deal with Foreign currency leases and examples of the booking process.
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accounting
All lease related articles issued by Tweuus up to publication date, 13 Jan. 2016, of IFRS 16.
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accounting
Just starting or only considering the transition towards IFRS 16?
Here, you will find relavant suggestions béfore making all kind of choices.
accounting
All lease related articles issued by Tweuus after the publication date, 13 Jan. 2016, of IFRS 16.
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