Insights into IFRS16 – Presentation and disclosure

Our latest article is on 'Presentation and disclosure'. 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. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented