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Items tagged with "Leasing"

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IFRS Update: New Standard on Leasing

IFRS 16 Leases, the new standard on leases, became mandatory on 1 January 2019, requiring companies to bring most leases on-balance sheet.  Under the new standard companies will recognise new assets and liabilities, bringing more transparency, and for many, substantially increasing the size of the company’s assets and liabilities. The change will impact a large […]

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The idiom or the figure of speech “look for a needle in a haystack” is used to describe something elusive in a large space or a sisyphean task. Magnifying glass on the needle is isolated on white

Case Study In The Changing Use of Structured Data: Lease Accounting

This is the seventh in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured […]

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