We are releasing our in-depth application guidance on IFRS 16 Leases in manageable chunks, one chapter at a time. Each one focuses on a particular aspect and includes explanations of the requirements and examples showing them in practice, to help you apply the new standard. We also have sector-specific guidance.
The topics noted below are already available, with more coming out over the coming months. Together, they form our handbook on accounting for leases under IFRS® Standards.