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IFRS 16 – An overview - KPMG

IFRS 16 – An overview - KPMG

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1 IFRS 16 at a glance 1.1 Key facts This publication provides an overview of IFRS 16 and how it affects the financial statements of the lessee and the lessor. It includes examples and insights. The publication begins with an overview of the lessee and lessor accounting models, summarising the impact of IFRS 16 on their respective financial

  Glance, Ifrs, Ifrs 16, Ifrs 16 at a glance

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