IFRS 16 Resources - Nomos One

Lease Accounting for a Business Combination - Nomos One

Written by Nomos One | Oct 2, 2022 10:50:00 AM

How do leases affect business combination accounting?

Lets explore. 

When your organisation undergoes a business combination—whether it’s a takeover, acquisition, or merger—there’s a lot to manage. One of the most challenging aspects is accounting for leases under IFRS 16.

The challenge:

  • Complex lease accounting: Managing leases during a business combination adds layers of complexity to already intricate IFRS 16 requirements.
  • Fair value assessment: Determining the fair value of acquired assets and liabilities, including leased ones, can be overwhelming.
  • Consolidation pressure: Integrating the acquired entity’s leases into your financial statements requires accuracy and precision, adding to the pressure on your finance team.

How lease accounting software can help:

  • Streamlined lease management: Simplify accounting for leases in business combinations, reducing the burden on your team.
  • Accurate Fair Value assessment: Get support in determining the fair value of leased assets and liabilities, ensuring compliance and clarity.
  • Effortless integration: Seamlessly consolidate lease data from the acquired entity into your financial statements, maintaining accuracy and consistency.

Download your free resource today and navigate the complexities of business combination accounting with confidence.