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IFRS model financial statements 2017 — Appendix 1: Early adoption of IFRS 16 'Leases'

Published on: 10 Aug 2018

This Appendix has been produced to complement the International GAAP Holdings Limited Model financial statements for the year ended 31 December 2017. It focuses on the changes introduced by the requirements in IFRS 16 Leases which is effective for annual periods beginning on or after 1 January 2019 (earlier application is permitted if disclosed and if IFRS 15 Revenue from Contracts with Customers is also applied).

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.