IFRS 16 - Definition of a lease

IFRS 16

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

Sarah Carroll
| Less than a minute | 06 Jul 2026

IFRS 16 - Sale and leaseback accounting

IFRS 16

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

Sarah Carroll
| Less than a minute | 06 Jul 2026

Insights into IFRS 15 – Determining the transaction price

Insights into IFRS 15

This IFRS 15 article deals with Step 3 of the five-step model, which covers determining the transaction price.

1 min read | 30 Jun 2026

IAS 7 at a glance

Insights into IAS 7

This Insight provides an overview of the objective, scope and requirements of IAS 7.

Sarah Carroll
| Less than a minute | 12 Jun 2026

Presentation and disclosure of share-based payment transactions

Insights into IFRS 2

This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.

Sarah Carroll
| Less than a minute | 29 May 2026

Example Interim Condensed Consolidated Financial Statements 2026

IFRS

IFRS Example Interim Condensed Consolidated Financial Statements 2026 publication now available.

Sarah Carroll
| 1 min read | 30 Apr 2026

Classification of income and expenses in the statement of profit or loss

Insights into IFRS 18

Our new article in our Insights into IFRS 18 series aims to provide a comprehensive analysis the new requirements of IFRS 18 for classification of income and expenses.

Less than a minute | 29 Apr 2026

Principal versus agent considerations

Insights into IFRS 15

This article deals with the two-step approach to assessing a principal-agent relationship in cases where a third party is involved in providing the goods or services to the customer.

Sarah Carroll
| 1 min read | 27 Apr 2026
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