Australian corporate real estate lease reporting ahead of IFRS 16

Grants

Funding Acknowledgements

The author acknowledges the following contributions to this research: Zhixuan Jenny Yang for the idea of again studying CRE on balance sheets, Xiaoxi Cecelia Xu for taking up my suggestion for a minor thesis project and later working as a research assistant, Georgia Warren-Myers for a helpful discussion on discount rates, and the University of Melbourne for its research support.