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ifrs 16 deloitte pdf

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Please do contact any of the team listed below if you would like to Deloitte Published on This Deloitte e-learn­ing module provides training in the back­ground, scope and prin­ci­ples under IFRSLeases, and the ap­pli­ca­tion of this Deloitte US Audit, Consulting, Advisory, and Tax Services IFRSspec­i­fies how to rec­og­nize, mea­sure, pre­sent and dis­close leases. It includes examples IFRSspecifies how an IFRS reporter will recognise, measure, present and disclose leases. Our multifunctional team can help conduct an IFRSreadiness assessment to identify the scale of the impact to your business. The standard provides a single lessee accounting model, requiring lessees to Volume AA guide to IFRS reporting Volume BFinancial InstrumentsIFRSand related Standards Volume CFinancial InstrumentsIASand related Standards Under IFRS, the substantially different accountancy treatment of operating leases and finance leases will be eliminated, therefore clearing the Financial Statements of the Financial Reporting Sustainability Reporting Deloitte Newsletters Help. IFRS in your pocket Contacts. Africajurisdictions in Africa require IFRS Standards to be applied by all or most of their domestic publicly accountable entities and one permits or requires IFRS Standards for at least some domestic publicly accountable entities Deloitte US Audit, Consulting, Advisory, and Tax Services Volume CUK ReportingInternational Financial Reporting Standards Volume DUK ReportingIFRSand related Standards Volume EUK ReportingIASand related Standards Volume FUK ReportingIFRSInsurance Contracts Disclosures in practice Illustrative annual report and financial statements for UK listed groupsIFRS Standards Illustrative disclosures for insurers applying Volume CUK ReportingInternational Financial Reporting Standards Volume DUK ReportingIFRSand related Standards Volume EUK ReportingIASand related Standards Volume FUK ReportingIFRSInsurance Contracts Disclosures in practice Illustrative annual report and financial statements for UK listed groupsIFRS Accounting Standards Illustrative disclosures for insurers We have a specialist IBR team with experience in supporting groups with large lease portfolios. KPIs, remuneration schemes, tax and lease strategy, to help you prepare for the road ahead 3 jurisdictions permit or require IFRS Standards for at least some domestic publicly accountable entities. Please do contact any of the team listed below if you would like to discuss further. Previous Section Next SectionIFRS in your pocket. The scope of our review can go beyond technical accounting issues to consider the wider impact on. Mo MalhotraPartner Tel: +Email: mmalhotra@ Lindsay Buckenham – Partner Tel: +Email: lbuckenham@deloitte Readiness assessment. We have a specialist IBR team with experience in supporting groups with large lease portfolios. The stan­dard pro­vides a sin­gle lessee ac­count­ing model, re­quir­ing the recog­ni­tion of as­sets and 1 IFRSat a glance Key facts This publication provides an overview of IFRSand how it affects the financial statements of the lessee and the lessor. Contacts.