Woolworths是澳大利亚最大的消费品零售商之一，当新的会计准则从AASB 117改为当前和新的AASB 116时，它受到了直接的审查和影响。这就要求零售商在他们进入的任何地方都要将他们所有的店铺租约都加以利用。该公司在一个顾问委员会的指导下已经准备好了一段时间，该委员会建议他们逐步从简单的租赁转变为将其资本化，并将其纳入资产负债表。该公司目前拥有多家门店，这些门店正从较旧的标准转变为新的资本化标准。他们的大约80%的商店将被纳入新的资产负债表，这将改变他们从商店租赁中获得价值的方式，现在他们将不得不利用它们，当有重大的市场变化时，可能会造成财政短缺。该公司承认其资产负债表上的商店，但在评估与出租人之间的利益和股份的价值时，仍然需要进行衡量，这需要时间进行谈判，并将在明年的财务结果声明中进行。
Woolworths, being one of the largest consumer goods retailer in Australia, is under direct scrutiny and impact when the new accounting standards of leases have changed from AASB 117 to the current and new AASB 116. This requires the retailer to capitalise all their store leases wherever they enter into. The company has been preparing from quite a while under the guidance of a committee of advisories who advises them to make a gradual shift from the simple leases to capitalising them and including them in the balance sheets. The company currently has multiple stores that are under procession of shifting from the older standards to the new capitalisation standards. About 80% of their stores are going to be included in the new balance sheet henceforth that will change the way they derive value from the store leases, where now they will have to capitalise them and may create a financial shortage when there are major market changes. The company recognises the stores in their balance sheet, but the measurement remains to be accorded since valuing the benefits and stake in the store leases with lessors takes time for negotiations, and it shall happen by the next year financial results declaration.