Leases A guide to IFRS 16 - Deloitte US

• a summary of the important illustrative examples accompanying IFRS 16 dealing with the identification of leases; ... of a lease for tax purposes is based on its treatment in the financial statements); and the impact of changes in the amounts reported on key metrics, debt covenants and management compensation. 3 Leases | A guide to IFRS 16. IFRS 16 Key judgements, policy choices and exemptions … ................
................