One of the main regulations governing leasing arrangements is IFRS 16. In January 2016, the International Accounting Standards Board issued a new accounting standard for leases, called IFRS 16, ...

Determining the appropriate discount rate under ASC 842 and IFRS 16 has proven to be more challenging than originally thought. While conceptually the accounting guidelines are straightforward, once ...

Accounting and finance organizations for many multinational businesses are currently working to create plans for two separate lease accounting standards: the Financial Accounting Standards Board’s ASC ...

The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

(RTTNews) - Tesco Plc (TSCO.L, TSCDY.PK) issued its 2018/19 full-year financial statements under IFRS 16, the new financial reporting standard. Before exceptional items and amortisation of acquired ...

Following our H1 2019 earnings call, Rexel’s share price has been impacted by a misunderstanding that arose concerning how we define the conversion of EBITDA into FCF before Interest and Tax after the ...