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FINANCIAL REPORTING GUIDE TO IFRS 16: LEASES Helping lessees navigate the standardCONTENTS Section 1 Introduction×4Section 2 Will more contracts be accounted for as leases under IFRS 16?6Section

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What is ifrs 16 leases?

IFRS 16 leases is an accounting standard that sets out the principles for the recognition, measurement, presentation and disclosure of leases.

Who is required to file ifrs 16 leases?

Companies that have lease agreements must comply with IFRS 16 and are required to file the leases accordingly.

How to fill out ifrs 16 leases?

To fill out IFRS 16 leases, companies need to assess their lease agreements, determine lease liabilities and right-of-use assets, and report them in their financial statements.

What is the purpose of ifrs 16 leases?

The purpose of IFRS 16 leases is to provide a single lessee accounting model that requires lessees to recognize assets and liabilities for all leases, except for short-term leases and leases of low-value assets.

What information must be reported on ifrs 16 leases?

IFRS 16 leases require companies to report lease liabilities, right-of-use assets, lease payments, and other related information in their financial statements.

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