IFRS 16: Financial Reporting – A Closer Look

Just a few days ahead of the mandatory effective date of IFRS 16 – Leases, Mazars has attempted to see how far the information reported by issuers in their June 2018 interim financial statements had changed in comparison with the information reported in 2017 year-end financial statements on the progress towards the introduction of this standard and its expected impacts.

Keywords: Mazars, Thailand, IFRS 16, Leases, Financial Reporting

7 January 2019

Readers will bear in mind that the interim statements are an update to the information provided in the last annual financial statements. Our analysis of the information reported has been conducted in both comparative and cumulative fashion, since some issuers published less information on this topic than in their annual financial statements.

The sample is the same as that used in our most recent study, and consists of 88 companies in the CAC 40, EUROSTOXX 50 and Next 20.

The report is completely free of charge to you. Simply click on the link below to download your copy.

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