IASB pubblica modifiche all’IFRS 16 Lease Liability in a Sale and Leaseback

The IASB has  issued “Lease Liability in a Sale and Leaseback“, which amends IFRS 16 Leases, that adds to requirements explaining how a company accounts for a sale and leaseback after the date of the transaction.

For futher information, please refer to the IASB website