Picture this: You’re sitting at your desk, coffee in hand, staring at a spreadsheet full of lease contracts. IFRS 16 looms ahead like a mountain you need to climb. If you’re in Macedonia, that mountain is right in front of you (31.12.2025!). If you’re in Serbia, you’ve already climbed it, but perhaps you’re helping others navigate the path or dealing with lingering questions. Either way, you’re in the right place. Let’s make IFRS 16 first-time adoption less intimidating and more manageable. Why First-Time Adoption Deserves Your Attention Before IFRS 16, operating leases enjoyed a comfortable life off the balance sheet. Those days are over. Now, almost all leases must be…


