Introduction and scope (paras 15.1 - 15.44)
The objective of IFRS 16 is to set out the principles for the recognition, measurement, presentation and disclosure of leases.
GX IFRS Manual 15. Leases
31 December 2022
IFRS MoA - Chapter 15 »
Welcome to the IFRS 16, 'Leases' topic landing page, where you will find relevant and useful guidance on accounting for leases by lessees and lessors in one place.