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Leases A guide to IFRS 16 - Deloitte US | Audit ...

LeasesA guide to ifrs 16 June 2016 This guide contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte Network ) is, by means of this guide , rendering professional advice or services. Before making any decision or taking any action that might affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this guide . 2016. For information, contact Deloitte Touche Tohmatsu from International Financial Reporting Standards and other International Accounting Standards Board material are reproduced with the permission of the ifrs guide is intended to assist preparers and users of financial statements to understand the impact of ifrs 16 Leases , issued in January 2016 and effective for accounting periods beginning on or after 1 January begin with a high-level executive summary of the new requirements, followed by a specific focus on the important issues and choices available for entities on transition to the new Standard.

This guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 16 Leases, issued in January 2016 …

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