IFRS 16 is an International Financial Reporting Standard (IFRS) issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019.
The standard has a substantial impact on the financial statements of lessees of property and equipment – requiring that leases be placed on-balance sheet by recognizing a ‘right-of-use’ asset and a lease liability.
The impact of IFRS 16 standard
Significance of IFRS 16 standard
The best practices for IFRS 16
This comprehensive whitepaper is your one-stop resource for understanding the IFRS 16 standard.
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