Beyond the GAAP no.96 - January 2016

The long-awaited (but not necessarily hoped-for) publication of IFRS 16 on 13 January was accompanied by a number of educational tools designed to facilitate understanding of the standard and of the issues at stake: Project Summary and Feedback Statement, Effects Analysis, Webcast, Video: Introducing the new Leases Standard, Investor Perspectives A New Lease of Life.

To these official publications, the last weeks have seen a host of events, articles and conferences on this burning topic. Beyond the GAAP plays its part, with a 18page study in this edition to help you to absorb the technical challenges that the introduction of IFRS 16 represents. Although application will not be mandatory until 2019, it is best to stay on the front foot, especially for entities which might prefer to adapt their financial communication and their information systems just the once to meet the needs of IFRS 15 and IFRS 16 simultaneously.

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