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Magazine article
(E&M - 2020/3)
Gesualdi Marco, Prencipe Annalisa
A New Era of Lease Accounting
The new accounting standard IFRS 16 significantly modifies the recording of leases in financial statements, eliminating the distance between operating and finance leases, and requiring the recognition of right-of-use assets in the balance sheet, with the simultaneous recording among liabilities of the current value of the payment commitments assumed.#The shift to IFRS 16 has translated into a significant ...