Mensuel de septembre 2019 - Fonds d’investissement

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After IFRS 16, what next?
By Martin FLAUNET - Partner, Jeremy PAGES - Senior Manager and Shadjiah MOONIARUCH - Manager Deloitte Luxembourg In a quest to continuously improve financial reporting and keep up with the developments observed in the market globally, the IASB is constantly reviewing the existing IFRS Standards and seeking to refine them to be applicable to current economic conditions. The IASB came up with IFRS 16 Leases, which supersedes IAS 17 Leases, and is applicable for periods beginning on or after 01 January 2019. The new IFRS 16 Standard, has brought a fundamental change to the way operating leases are treated from a lessee’s point of view. In a countdown to the closing of the current financial year, most companies are expected to have...
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