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IFRS 16 reporting lease contracts considerations for finance teams

04 Oct 2017

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...

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