5191 28 jul icaew Bringing leases on balance sheet: common pitfalls and issues ICAEW practical guidance on FRS 102 lease-accounting implementation; identifies real initial-application pitfalls for a recently mandated standard. 7

3655 6 jul grant thornton IFRS 16 — Definition of a lease Big 4 leases reference material; useful for refresher on lease definition, but lacks specific new interpretation or case study. 4

3654 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

3624 6 jul grant thornton IFRS 16 – Sale and leaseback accounting Big 4 worked guidance on IFRS 16 sale-and-leaseback accounting—a high-frequency issue in corporate structuring and refinancing. 7

3623 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