IFRS model financial statements 2018 — Appendix 2: Early adoption of IFRS 16, “Leases”

Published on: Feb 19, 2019

This Appendix has been produced to complement the International GAAP Holdings Limited — Model financial statements for the year ended December 31, 2018. It focuses on the changes introduced by the requirements in IFRS 16, Leases which is effective for annual periods beginning on or after January 1, 2019 (earlier application is permitted if disclosed and if IFRS 15, Revenue from Contracts with Customers is also applied).


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