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The introduction of the new accounting standard IFRS 16 Leases will reshape the balance sheets of most companies that rent valuable equipment. The aviation sector will be particularly affected once the international standard takes effect from January 2019, which will put aircraft leases worth $325 billion as liabilities on airlines’ books. 

However, the impact of IFRS 16 could extend beyond accounting and into the commercial decisions of airlines, lessors and financiers. By forcing airlines to recognise lease payments as liabilities, IFRS 16 threatens to change their approach to fleet planning, or to how they structure their leases.

For this global research project, Euromoney Institutional Investor Thought Leadership has teamed up with Deloitte to survey 381 senior executives from the aviation finance industry.

Balancing the Books: IFRS 16 and Aviation Finance examines the impact of the changes to lease accounting, and what they mean for different stakeholders, with particular attention paid to the often contrasting views of airlines and lessors.

Chart 4 Airlines view: Will the number of sale and leaseback transactions change in light of IFRS 16?
Chart 8 Investors view: How will IFRS 16 impact the sources of financing/funding of airlines?

Project Details

A global survey and report, examining how IFRS 16 will impact aviation finance globally

  • December 2017
  • Deloitte
  • Global

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