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The IFRS 16 standard introduces significant changes to lease accounting and clarifies the definition of a lease contract. According to Timo Ihamäki* from PwC Finland, the definition hinges on who has control of an asset: ‘The new standard highlights the concept of control,’ Ihamäki explains, ‘in a...
Read MoreCarmen Ene’s career saw her lead IBM Global Financing in Europe, then running IBM’s risk analytics services business. She then became CEO of 3 Step IT, a Finnish-based financing company – from industry giant to fledgling. Six months later, she outlines the changes in leasing and financing to Brian...
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