IFRS Helpline Newsletter: July 2021

IFRS 16: Presentation, Classification and Notes Disclosures

As announced in our January newsletter, we are addressing issues surrounding IFRS 16 Leasing in a short newsletter series. The previous newsletters have dealt with the following topics:

January 2021: “Has the Plane Landed – Introduction to our IFRS 16 series.”
February 2021: “IFRS 16: Scope and Exemptions.”
March 2021: “IFRS 16: Identifying a Lease.”
April 2021: “IFRS 16: Determining the Lease Term”
May 2021: “IFRS 16: Recognition and Initial Measurement”
June 2021: “IFRS 16: Subsequent Measurement”