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The IASB has issued a new standard on leasing under which lessees will be required to bring substantially all leases onto their balance sheets. Some changes could also impact certain lessors. The new guidance will likely introduce some level of change for all entities that are party to a lease.
In depth INT2016-01 provides a summarized analysis of the new standard. In addition, PwC’s Manual of Accounting, Chapter 15 Leases, contains a comprehensive overview of the new leases standard and its related implications.
This supplement highlights some of the areas that could create the most significant challenges for entities in the Banking & Capital Markets sector as they transition to the new standard.

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