Negative discount rate and IFRS16

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Article in the series Lease Implementation Dilemmas as a result of the introduction of IFRS16 for listed companies and others that follow IFRS reporting requirements.

Best practice on how to deal with the Negative discount rate and its moral aspects.

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For listed companies and those voluntarily choosing to follow IFRS reporting guidelines, the latest date for IFRS16 to take effect – 1 January 2019 – is approaching.

With the introduction of IFRS16, the new accounting standard for lease agreements, a number of dilemmas arise. Tweuus searches for best practices.

This time the Negative discount rate and IFRS16.