IFRS 16 Lessee Disclosures











>> YOUR LINK HERE: ___ http://youtube.com/watch?v=4WIO0k7ay2w

The IASB staff have recorded a web presentation discussing with Board Member Stephen Cooper the disclosure requirements for lessees in IFRS 16 Leases. • This is the sixth in a series of webcasts that the International Accounting Standards Board is providing to support the implementation of IFRS 16. • In the webcast, the IASB staff discuss the IFRS 16 requirements and obtain insights from Stephen Cooper, including his views on: • • the Board’s rationale for the disclosure requirements in IFRS 16; • • the information needs of users of financial statements; and • • key considerations for a lessee applying judgement to determine • what information is most relevant to users of financial statements. • For more information and supporting materials on IFRS 16 please go to: http://www.ifrs.org/supporting-implem...

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