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Impact of IFRS 16 on non-GAAP performance measures

Impact of IFRS 16 on KPIs

As of 1 January 2019, the new IFRS 16 standard on leases has come into effect for most companies.

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Impact of IFRS 16 on non-GAAP performance measures

The implementation of IFRS 16 has been a priority over the past year and has proven a challenge for companies across various industries. This publication provides observations in relation to the impact of IFRS 16 on non-GAAP performance measures (or ‘KPIs’) reported by companies.

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