The International Accounting Standards Board (IASB) issued IFRS 16 Leases in January 2016, effective for financial periods beginning in 2019. IFRS 16 replaces the previous leases standard, IAS 17 Leases, and related interpretations. Its introduction will lead to an increase in leased assets and financial liabilities on the balance sheet of the lessee. A publication by Deloitte is the latest that examines the impact of these rules on business valuation.
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