Report

AASB 16 Leases: Investor Perspectives

Michael Davern, Nikole Gyles, Dean Hanlon, Thomas Frick

CPA Australia | Published : 2020

Abstract

This is the second report of a project examining the introduction of AASB 16 Leases (AASB 16), the Australian equivalent of IFRS 16 Leases. In our first report1 we provided a snapshot of the preparer perspective of the process of AASB 16 implementation. In this report we provide results of our interview-based study of Australian professional investors, focussing on insights into the impact of the introduction of AASB 16 on investor decision making. This report provides a snapshot of investor views on the new standard to help highlight some of the key benefits and challenges associated with interpreting the new requirements. The report also aims to provide insights as to how investors are ap..

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