- Accounting for leases and its significance for EMI and valuations—IFRS 16
- What is IFRS 16 and when does it come into effect?
- In what ways could IFRS 16 impact share schemes more generally?
- In what ways could IFRS 16 impact EMI schemes?
- Is IFRS 16 likely to affect UK companies from 1 January 2019?
Share Incentives analysis: William Franklin, partner at Pett Franklin LLP, examines the new IFRS 16 rules on accounting for leases and in particular examines the unintentional but potentially wide ranging implications the new international accounting standard may have on share schemes and specifically enterprise management incentives (EMI) schemes.
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