RSM IFRS Update and IFRS 16 Training presentation slides contains slides of the presentation held in December 2019. The new Standard eliminates a lessee’s classification of leases as either operating leases or finance leases. Instead, almost all leases are ‘capitalised’ by recognising a lease liability and right-of-use asset on the balance sheet. There is little change for lessors.
DOWNLOAD HERE: RSM IFRS Update and IFRS 16 presentation slides