IFRS 16 Lease Accounting Blog
Welcome to the IFRS16 Calculator blog—your comprehensive resource for lease accounting insights, practical guides, and expert analysis. Whether you're implementing IFRS 16 for the first time, handling complex modifications, or staying updated on the latest amendments, our articles provide actionable guidance for accountants, auditors, and finance professionals.
Featured Articles
Common IFRS 16 Mistakes and How to Fix Them
January 8, 2025 · 8 min read
Discover the 10 most common IFRS 16 lease accounting mistakes, their impact on financial statements, and practical solutions to fix and prevent these errors. Essential reading for avoiding costly compliance issues.
Read Article →How to Choose the Right Incremental Borrowing Rate (IBR)
January 8, 2025 · 7 min read
Comprehensive guide to determining the appropriate IBR for your IFRS 16 leases. Includes step-by-step methodology, regional guidance for Singapore/Malaysia, and common pitfalls to avoid.
Read Article →IFRS 16 for Retailers: Complete Implementation Guide
January 8, 2025 · 9 min read
Specialized guidance for retail sector lease accounting. Covers store lease portfolios, variable rent, percentage-of-sales leases, and impact on key retail financial metrics.
Read Article →All Articles
IFRS 16 Implementation Timeline: 2019-2025 Updates
Comprehensive timeline covering IFRS 16 development, global adoption, COVID-19 amendments, and the 2023 IAS 12 deferred tax updates. Essential for understanding the standard's evolution.
Timeline, History, Updates
Lease Modification Examples: Handling Mid-Term Changes
Practical examples of lease modifications including rent increases, extensions, space reductions, and early terminations. Includes step-by-step remeasurement calculations.
Modifications, Remeasurement, Examples
Deferred Tax Accounting for IFRS 16 Leases
Detailed guide to the 2023 IAS 12 amendment requiring DTA/DTL recognition on IFRS 16 leases. Includes Singapore (IRAS) and Malaysia (LHDN) specific guidance with worked examples.
Deferred Tax, IAS 12, Singapore, Malaysia
Common IFRS 16 Mistakes and How to Fix Them
10 critical errors accountants commonly make when applying IFRS 16, from incorrect discount rates to payment timing mistakes. Includes prevention strategies and correction methods.
Mistakes, Errors, Best Practices
How to Choose the Right Incremental Borrowing Rate
Step-by-step methodology for determining IBR including reference rates for Singapore (ABS prime rates), Malaysia (BLR/OPR), and guidance for entity-specific adjustments.
IBR, Discount Rate, Singapore, Malaysia
IFRS 16 for Retailers: Implementation Guide
Specialized guide for retail sector covering store lease portfolios, variable rent structures, percentage-of-sales arrangements, and impact on retail KPIs like sales per square foot.
Retail, Industry-Specific, Portfolio Approach
Browse by Topic
Implementation & Transition
Calculations & Examples
Compliance & Best Practices
Industry-Specific Guides
Ready to Calculate Your Lease Liability?
Use our free IFRS 16 calculator to generate compliant amortization schedules in seconds.
Try Calculator Now