IFRS 16 Leases (1/4): Illustration of Lessee Presentation under IFRS 16

IFRS 16 Leases (1/4): Illustration of Lessee Presentation under IFRS 16

In this video, Saket outlines the impact of IFRS 16 on the balance sheet. He provides two examples; one explaining the application of the definition of lease in IFRS 16, the other demonstrates a situation where the contract fails to meet the definition of a lease.

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