This appendix to Deloitte’s IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments. Source: IAS PLUS Error happened.
This guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 16 Leases, issued in January 2016 and effective for accounting periods beginning on or after 1 January 2019. A useful resource on IFRS 16 Leases from Deloitte on transition, general accounting principles and scope. Download the guide from Source….