A Ranking of the Lease Obligations of the ASX 100

ASX 100 IFRS 16 Lease Obligations Ranking

The ASX 100 Lease Accounting Impact Study identifies which companies are most impacted by the new AASB 16 lease accounting standard that Australian companies began to adopt in 2019 . One of the biggest accounting changes in history, these new standards will result in listed companies around the world transferring almost US$3 trillion worth of liabilities onto corporate balance sheets over the coming years.