In this research report, IFRS 16 – Fieldwork Research Results in Dutch (Uitkomsten van onderzoek), Tweuus shows the consequences of putting operating leases on the balance sheet.
In addition to a number of open doors, there are also some surprising results. Maybe not for the insiders, but certainly for the average user.
The results indicate that IFRS 16, as argued earlier, will not bring about the desired improvements compared to IAS 17.
Insight, transparency and comparability lag far behind expectations.
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