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

Published on: 20 Dec 2019

Deloitte Germany has released International GAAP Holding AG Musterkonzernabschluss 31. Dezember 2019 - Appendix. The model financial statements of International GAAP Holding AG 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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