Briefing / IFRS 16 leases: practical application
This briefing sets out the impact of the new standard on the 2019/20 annual report and accounts and the work that has to be done before those accounts are finalised.
It also considers the impact on the wider NHS body, not just the financial accountants and the arrangements that need to be put in place ahead of 1 April 2020.
Finally, it provides a summary of the guidance that is available to NHS bodies including a link to how the full standards can be accessed for free.
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The Institute’s annual costing conference provides the NHS with the latest developments and guidance in NHS costing.
This conference provided those responsible for financial reporting the opportunity to start to plan for the financial year-end.