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Globalisation What shall


ny change in accounting standards causes businesses to look closely at their books – and more often than not, this results in substantial changes to their reporting processes. In some cases, new standards will cause a change in


A


we lease?


The transition to the new leasing standard IFRS 16 brought challenges for many businesses – a situation complicated by the Covid-19 pandemic. Jim Banks speaks to the International Financial Reporting Standards Foundation (IFRS) and Professor Thorsten Sellhorn from the European Accounting Association to discuss how those problems have been surmounted and how they will inform future standards.


how a business operates. So it is with IFRS 16, drafted by the International Accounting Standards Board (IASB) and which, despite coming into effect over two years ago, is still having a ripple effect on all corners of the business community.


Finance Director Europe / www.ns-businesshub.com


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Erickson Stock/Shutterstock.com


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