{"id":9202,"date":"2019-02-20T17:52:53","date_gmt":"2019-02-20T17:52:53","guid":{"rendered":"https:\/\/margill.com\/?p=9202"},"modified":"2025-10-10T10:08:19","modified_gmt":"2025-10-10T14:08:19","slug":"canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs","status":"publish","type":"post","link":"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/","title":{"rendered":"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards"},"content":{"rendered":"<p>Effective for accounting periods starting January 1, 2019, International Financial Reporting Standards 16 (IFRS 16) has replaced International Accounting Standards 17 (IAS 17) as the accounting standard for leases for all Canadian entities reporting under IFRS.<\/p>\n<p><a href=\"https:\/\/www.osler.com\/en\/resources\/transactions\/2019\/alert-to-borrowers-and-lenders-significant-changes-to-lessee-accounting-standards\" target=\"_blank\" rel=\"noopener\">Complete text here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Effective for accounting periods starting January 1, 2019, International Financial Reporting Standards 16 (IFRS 16) has replaced International Accounting Standards 17 (IAS 17) as the accounting standard for leases for all Canadian entities reporting under IFRS. Complete text here.<\/p>\n","protected":false},"author":23,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[421],"tags":[],"class_list":["post-9202","post","type-post","status-publish","format-standard","hentry","category-margill-and-industry-new"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards - Margill<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards - Margill\" \/>\r\n<meta property=\"og:description\" content=\"Effective for accounting periods starting January 1, 2019, International Financial Reporting Standards 16 (IFRS 16) has replaced International Accounting Standards 17 (IAS 17) as the accounting standard for leases for all Canadian entities reporting under IFRS. Complete text here.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\" \/>\r\n<meta property=\"og:site_name\" content=\"Margill\" \/>\r\n<meta property=\"article:published_time\" content=\"2019-02-20T17:52:53+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2025-10-10T14:08:19+00:00\" \/>\r\n<meta name=\"author\" content=\"Kim Ouellette\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kim Ouellette\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\"},\"author\":{\"name\":\"Kim Ouellette\",\"@id\":\"https:\/\/margill.com\/en\/#\/schema\/person\/fb5fb76af498fd0e71cd304825c2c777\"},\"headline\":\"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards\",\"datePublished\":\"2019-02-20T17:52:53+00:00\",\"dateModified\":\"2025-10-10T14:08:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\"},\"wordCount\":45,\"articleSection\":[\"Margill and Industry New\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\",\"url\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\",\"name\":\"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards - Margill\",\"isPartOf\":{\"@id\":\"https:\/\/margill.com\/en\/#website\"},\"datePublished\":\"2019-02-20T17:52:53+00:00\",\"dateModified\":\"2025-10-10T14:08:19+00:00\",\"author\":{\"@id\":\"https:\/\/margill.com\/en\/#\/schema\/person\/fb5fb76af498fd0e71cd304825c2c777\"},\"breadcrumb\":{\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/margill.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/margill.com\/en\/#website\",\"url\":\"https:\/\/margill.com\/en\/\",\"name\":\"Margill\",\"description\":\"Loan Servicing Solutions \/ Interest Calculators\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/margill.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/margill.com\/en\/#\/schema\/person\/fb5fb76af498fd0e71cd304825c2c777\",\"name\":\"Kim Ouellette\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards - Margill","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/margill.com\/en\/canada-avis-aux-emprunteurs-et-aux-preteurs-changements-importants-aux-normes-comptables-lintention-des-preneurs\/","og_locale":"en_US","og_type":"article","og_title":"CANADA : Alert to borrowers and lenders: Significant changes to lessee accounting standards - Margill","og_description":"Effective for accounting periods starting January 1, 2019, International Financial Reporting Standards 16 (IFRS 16) has replaced International Accounting Standards 17 (IAS 17) as the accounting standard for leases for all Canadian entities reporting under IFRS. 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