Plant and machinery lease accounting changes
Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.
Opened
1 Dec 2017
Closed
28 Feb 2018
▤ Verbatim text from source document
This consultation looks at the accountancy and tax interaction of leasing; in particular in relation to plant or machinery, but also in relation to the wider impact of the accounting change.