3645 6 jul grant thornton IFRS 16 - Definition of a lease Big 4 practitioner reference on lease definition. Useful for training and borderline cases, but standard material. 4

3615 6 jul grant thornton IFRS 16 - Sale and leaseback accounting Big 4 technical paper on a common transaction type (sale-leaseback) under a core standard. Useful reference for deal structuring and accounting judgements. 6