Insights into PFRS 16 - Sale and leaseback accounting
24 Aug 2026
The introduction of PFRS 16 ‘Leases’ addressed many of the shortcomings of its predecessor. The result is a robust, fit for purpose framework that delivers a level of transparency and insight that was previously unavailable to investors.
Our ‘Insights into PFRS 16’ series summarizes key areas of the Standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers accounting for sale and leaseback arrangements.
The full publication is accessible and downloadable below.
The previous releases in this series, which provide foundational discussions on earlier steps and key concepts under PFRS 16, are available below:
Insights into PFRS 16
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