Tag
lease liability
AASB 16 Leases in Group Consolidation: A Practical Guide for Australian Multi-Entity Groups
September 12, 2026
David is the CFO of an Australian retail group structured around a common PropCo/OpCo arrangement. The property holding company (PropCo)…
IFRS 16 Leases in Group Consolidation: What Multi-Entity Groups Need to Know
August 25, 2026
When the group finance director sat down to prepare the first IFRS 16 consolidated accounts, she had expected the hardest…
PropCo/OpCo Intragroup Leases in a Retail Group: Eliminating the Ghost IFRS 16 Assets That Shouldn’t Appear on Your Consolidated Balance Sheet
August 13, 2026
When the group financial controller at Arcadia Retail Group first ran the numbers for the consolidated balance sheet, the total…