David Green: accounting for salary sacrifice lease cars under IFRS 16

David Green from Arlingclose explores how employers should account for salary sacrifice lease car schemes under IFRS 16, highlighting distinctions and implications for local authorities.

Please subscribe or upgrade your membership. To continue reading this article please sign in below or subscribe to our site.

We are frequently asked to advise on the accounting by employers for salary sacrifice lease car schemes under IFRS 16. These schemes involve the

David Green: accounting for salary sacrifice lease cars under IFRS 16

More from David Green

MRP on capital loans: a step in the right direction

MRP consultation: don’t throw the baby out with the bathwater

Treasury looks forward to old issues with new challenges

Reports

LGPS Private Markets Forum 2026

Fiscal devo: clever design will stop winners streaking ahead

London CIV reports surge in assets under pool oversight

Where are LGPS investors finding equity opportunities?

Joining the dots: Investing in Scotland Summit 2026

Audit completion up but improved guidance on reforms needed

More from Technical

Audit completion up but improved guidance on reforms needed

Still time to take Room151’s current affairs survey

Five in six authorities met accounts deadline

Government accounts disclaimed again because of local audit

Local audit crisis ‘embarrassing and intolerable'

Clackmannanshire rebuked for worsening accounts delays

Dan Bates: early indications from 2025/26 accounts shows contrasting picture

More from Technical

Treasury management issues causing audit backstop failures

Loss allowances after the reset: what NNDR1 reveals

Local Audit Office – where do we stand?

More from David Green

Reports

Most read in Technical

More from Technical

More from Technical