IFRS

Insights into IFRS 16: Interim periods

This article relates to the topic of ‘Interim periods’. IFRS 16 must first be applied to accounting periods beginning on or after 1 January 2019, including interim periods beginning on or after that date. This article considers the application of IFRS 16 in those interim periods and any differences that may arise compared to the requirements of IAS 34.

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