IFRS model financial statements 2019 — Appendix 2: IFRS 16 — Transition using the cumulative catch-up approach

Published on: Nov 08, 2019

The model financial statements of International GAAP Holdings Limited illustrate the initial application of IFRS 16 using a full retrospective approach. This Appendix illustrates the changes required on initial application using the cumulative catch-up approach.


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