[White Paper] How to prepare for IFRS 16 Lease Accounting in the Public Sector

Lease accounting can be very complex and with pressure mounting for public sector organisations to now fully transition to meet IFRS 16 requirements, there is no time to waste in getting prepared. Under the new rules, operating leases as well as finance leases will need to be accounted for on the balance sheet and this shift of focus will require not only an asset reclassification exercise, but also the ability to account for lease details on the balance sheet.

This paper aims to explain the IFRS 16 requirements, explore the challenges ahead and outline the options available to ensure compliance.

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