The leases standard IFRS 16 had a significant impact for a wide variety of entities when it became effective in 2019.

Our IFRS 16 publications contain practical guidance and examples to help you understand the initial and subsequent accounting for leases.

Patouche Van Staaij

Patouche Van Staaij

Executive Director | Audit

KPMG in Belgium

   

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IFRS 16 – An overview

The new normal for lease accounting

   

Leases Handbook: The accounting model

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Sale and leaseback

For lessees and lessors

IFRS 16 – Lease definition
IFRS 16 – Lease definition

The new on-/off-balance sheet test.

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IFRS 16 – Lease discount rates

What’s the correct rate?

   

Leases Handbook: Ongoing application

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Have expectations around lease renewal, termination or purchase options changed?

Also termination or purchase options related to COVID-19

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Have lease assets become impaired?

IFRS 16 glass chess pieces
IFRS 16 glass chess pieces
IFRS 16 – Lease components
IFRS 16 – Lease components
IFRS 16 – Lease components

The unit of account for lease accounting.

The unit of account for lease accounting.

The unit of account for lease accounting.

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Chess
Lease liability in a sale-and-leaseback
Lease liability in a sale-and-leaseback
Lease liability in a sale-and-leaseback

IFRS 16 amendments introduce a new model for variable lease payments

IFRS 16 amendments introduce a new model for variable lease payments

IFRS 16 amendments introduce a new model for variable lease payments

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Rent concessions – Lessee relief extended
Rent concessions – Lessee relief extended
Rent concessions – Lessee relief extended

One-year extension to practical expedient

One-year extension to practical expedient

One-year extension to practical expedient

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blue COVID banner
Rent concessions
Rent concessions
Rent concessions

Responding to the COVID-19 pandemic

Responding to the COVID-19 pandemic

Responding to the COVID-19 pandemic

   

Leases Handbook: Sector-specific

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Landlords’ real estate leases

IFRS 16 for real estate landlords.

   

Explore

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Financial reporting in uncertain times

Financial reporting and accounting resource center.

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IFRS Insights

Finding clarity in the complexity of IFRS.

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KPMG's IFRS Institute in Belgium

KPMG's resource center on the international financial reporting standards and related...

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