The IT department’s guide to IFRS 16

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What you need to know about the new leasing standard

Whether you work in the IT, procurement or finance department, you’ll no doubt be familiar with the age-old lease vs. buy argument. Leases have been a popular off-balance sheet option for a long time, but not for much longer. IFRS 16 – the new leases standard – is set to turn the status-quo upside down. When the new standard comes into effect in 2019, all leases will have to be recognised on-balance sheet. Learn more about these changes in our guide.

What you'll learn


What changes will come into force with the new standard


Why leasing will no longer be an attractive proposition


How this model could be advantageous

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