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Leases

KPMG insights into the new leasing standard, IFRS 16

IFRS 16 Leases fundamentally changed the accounting treatment of leases, requiring companies to bring most leases on-balance sheet.

Our materials will keep you up to date with the latest developments on applying this standard. They will help you to understand the requirements and also to assess the impact on your company.

Our latest insights

Sale and leaseback

For lessees and lessors

Moving to hybrid working

Is your leased office space impaired?

Lease liability in a sale-and-leaseback

IFRS 16 amendments introduce a new model for variable lease payments

More insights and guidance

IFRS 16 – An overview

The new normal for lease accounting

IFRS 16 – Leases handbook

In-depth application guidance on the new leasing standard