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Download the PDF version of IFRS 16, the International Financial Reporting Standard that sets out the principles for the recognition, measurement, presentation and disclosure of leases. The PDF includes the Standard, the Basis for Conclusions, the Preface, the Glossary and the Appendices.
IAS 16 2021 Issued IFRS Standards (Part A) Property, Plant and Equipment. In April 2001 the International Accounting Standards Board (Board) adopted IAS 16 Property, Plant and Equipment, which had originally been issued by the International Accounting Standards Committee in December 1993.
Download the PDF document of International Financial Reporting Standard 16 Leases, which sets out the principles for the recognition, measurement, presentation and disclosure of leases. The PDF includes the standard, the basis for conclusions, the application guidance, the illustrative examples and the amendments to other standards.
A PDF publication that provides an overview of IFRS 16 and how it affects the financial statements of lessees and lessors. It includes examples, insights and links to more detailed guidance on lease accounting.
A PDF document that explains the requirements of IFRS 16 for lessees and lessors, with examples and flow charts. It covers topics such as lease recognition, measurement, presentation, disclosure, lease modifications and interactions with other standards.
We have been releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard.
This BDO In Practice sets out the requirements of IFRS 16 in relation to the classification and measurement of leases from the perspective of lessees and lessors and compares those requirements to the previous standards, primarily IAS 17.
