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Leases A guide to IFRS 16 - Deloitte

www2.deloitte.com

existing at the date of initial application of IFRS 16 contains a lease so that entities are not required to incur the costs of detailed reassessments. One of the most notable aspects of IFRS 16 is that the lessee and lessor accounting models are asymmetrical. While the IASB has retained IAS 17’s finance lease/operating lease distinction

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Summary of Initial Patient Assessment

epadgec.jefferson.edu

EPaD GEC . Clinical Skills Scenario(CSS) Summary of Initial Patient Assessment. 1

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