IPSAS 43 - Leases - Lessee

CPD hours:  1

IPSAS 43 replaces IPSAS 13 and provides a comprehensive framework for lease accounting that aligns with IFRS 16. It improves the transparency and comparability of lease obligations and rights-of-use.

The purpose of the standard is to ensure that all lease arrangements are accounted for consistently, reflecting the rights and obligations arising from them.

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