13. January 2016
The International Accounting Standards Board (IASB) today issued the new IFRS 16 Leases. IFRS 16 supersedes the current standard on lease-accounting IAS 17 as well as the interpretations IFRIC 4, SIC-15 and SIC-27. The standard is effective for annual periods beginning on or after 1 January 2019. Earlier application is permitted for entities that apply IFRS 15 Revenue from Contracts with Customers at or before the date of initial application of IFRS 16.