Lease Definition
Lease Definition
Insight

Lease Definition

KPMG's Lease definition helps entities determine whether an arrangement contains a lease under IFRS 16.

KPMG's Lease definition will help entities determine whether an arrangement contains a lease as they prepare to adopt IFRS 16. The publication provides a detailed analysis of the key elements of the lease definition, insights and examples.

Related content

Subscribe to our IFRS Perspectives Newsletter

Meet the IFRS team

KPMG Executive Education

CPE seminars and customized training