IFRS 16 — the story so far

Included below are links to two EY publications providing detailed information on the requirements of the new leases standard:

  • Applying IFRS — A closer look at IFRS 16 Leases
  • Applying IFRS — Presentation and disclosure requirements of IFRS 16 Leases

Also included is a link to the report published by the FRC which sets out the results of it’s Thematic Review of IFRS 16 disclosures in interim financial statements in the first year of application.