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In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16. IFRS 16 will replaces the previous standards IAS 17 Leases; IFRIC 4 Determining whether an Arrangement contains a Lease; SIC-15 Operating Leases—Incentives; and SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. IFRS 16 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.
Access IFRS 16 from eIFRS
Have you started considering the potential impact of IFRS 16 ?If so, you are invited to submit questions arising during your implementation exercise to SAICA at email@example.com . Questions should be submitted only if:
Any question submitted should include a detailed description of the possible ways in which IFRS 16 could be applied.
Also access the IASB website for the latest news on the new leases standard.
Access the following proposed Leases standard and the SAICA submission on the proposed pronouncement from here
Ask a Technical Question on IAS 17