Applying IFRS - Presentation and disclosure requirements of IFRS 16 Leases

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This publication provides a summary of the disclosure requirements for lessees applying IFRS 16, at transition and on an ongoing basis.

Entities applying IFRS 16 Leases may wish to plan for the new presentation and disclosure requirements. This publication provides a summary of the new requirements for lessees in IFRS 16, both at transition and on an ongoing basis. It illustrates possible formats entities could use to disclose information required by IFRS 16 using real-life examples from entities that have early adopted IFRS 16.