Transcription of IFRS 16 Leases - GOV.UK
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ifrs 16 Leases Application guidance April 2019 ifrs 16 Application guidance April 2019 Crown copyright 2018 This publication is licensed under the terms of the Open Government Licence except where otherwise stated. To view this licence, visit or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
IFRS 16 also contains disclosure requirements for lessees. Lessees will need to apply judgement in deciding upon the information to disclose in order to meet the objective of providing a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the lessee.
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