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In an address entitled 'introductory comment to the European parliament' (made in Brussels, Belgium) on 11 January 2016, the Chairperson of the IASB, Hans Hoogervorst,

In an address entitled 'introductory comment to the European parliament' (made in Brussels, Belgium) on 11 January 2016, the Chairperson of the IASB, Hans Hoogervorst, made the following comments in relation to the new accounting (IFRS 16) on the IASB wesite at www.ifrs.org explain :

What are some of the possible reasons why the Chairperson of the IASB would say: The new visbility of all leases will lead to better informed investment decisions by investors, and to more balanced leases-versus-buy decisions by management?

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