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IFRS 16 – Leases handbook

In-depth application guidance on the new leasing standard

We have been releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard. We also have sector-specific guidance.

Together, they form our handbook on accounting for leases under IFRS® Accounting Standards.

You may also like to listen to our podcasts and follow KPMG IFRS on LinkedIn to hear about future updates.

High-level guide

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IFRS 16 – An overview: The new normal for lease accounting

IFRS 16 – An overview