1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Presentation: lessee (paragraphs 47-50) (paras. BC206-BC211)
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Presentation: lessee (paragraphs 47-50) (paras. BC206-BC211)

Comparing proposed amendment...
Statement of financial position (paragraph 47-48) (paras. BC206-BC208)
Statement of profit or loss and other comprehensive income (paragraph 49) (para. BC209)
Statement of cash flows (paragraph 50) (paras. BC210-BC211)
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