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Leases - A summary of IFRS 16 and its effects - May …
www.ey.com6 Leases | A summary of IFRS 16 and its effects | May 2016 What you need to know IFRS 16 requires lessees to recognise most leases on their balance sheets. The new standard is a significant change in
Leases - A summary of IFRS 16 and its effects - May …
www.ey.com2 Leases | A summary of IFRS 16 and its effects | May 2016 I F R S 1 6 Leases R o a m a L ease ayments Fi ed ayments P urc ase o tions 1 ( ex ercise rice) Residua a ue