Field notes | Cloudscaleapps

Short articles for controllers and reporting managers who keep the lease register honest.

12 March 2026

When the incremental borrowing rate stops being incremental

How stale group rates creep into HKFRS 16 liabilities — and what auditors look for when challenging them.

28 January 2026

A worked walkthrough of accounting for giving back part of a leased floor without treating it as a simple rent cut.

5 November 2025

Year-end disclosure support often fails when the maturity analysis is built from a different extract than the ledger.

18 September 2025

Lease identification still misses car parks, antenna licences, and embedded leases inside service contracts.