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  1. www.grantthornton.global › en › insightsIFRS 16 presentation and disclosures | Grant Thornton

    31 lip 2019 · IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. The Standard explains how this information should be presented on the face of the statements and what disclosures are required.

  2. www.ifrs.org › pdf-standards › englishIFRS 16 – 2021 Issued IFRS Standards (Part A)

    IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.

  3. assets.ey.com › content › damPresentation and disclosure requirements of IFRS 16 Leases

    The following sections outline IFRS 16’s transition disclosure requirements. A lessee is required to apply IFRS 16 to its leases using either the full retrospective approach (section 5.1) or the modified retrospective approach (section 5.2).

  4. www.ifrs.org › issued-standards › list-of-standardsIFRS - IFRS 16 Leases

    IFRS 16 replaces IAS 17, IFRIC 4, SIC‑15 and SIC‑27. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. In May 2020 the Board issued Covid-19-Related Rent Concessions, which amended IFRS 16.

  5. ifrscommunity.com › knowledge-base › ifrs-16-presentation-and-disclosurePresentation and Disclosure of Leases (IFRS 16)

    16 lis 2023 · The impact of leases on the statement of cash flows includes (IFRS 16.50): Repayments of the principal portion of the lease liability, presented within financing activities. Payments related to accrued interest, classified according to the accounting policy for interest payments.

  6. assets.ey.com › en_gl › topicsA closer look at IFRS 16 Leases - EY

    • IFRS 16 Leases requires lessees to put most leases on their balance sheets. • Lessees apply a single accounting model for all leases, with certain exemptions. • For lessors, the accounting is substantially unchanged from the accounting under IAS 17 Leases. • IFRS 16 is effective for annual periods beginning on or after 1 January 2019 ...

  7. assets.kpmg.com › 03 › ifrs16-leases-webinar-presentation-slides-march-2016IFRS 16 Leases Overview - KPMG

    Leases Overview. March 2016. Today’s presenters. Why a new leasing standard? Currently analysts adjust financial statements for off-balance sheet leases. Under IFRS 16, companies will bring these leases on balance sheet, using a common methodology. Agenda. Major impacts for lessees. New definition. New accounting. Multiple transition options.

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