IFRS 16: Disclosures - A Closer Look

IFRS 16 – Leases came into effect on 1 January 2019. The first interim financial statements, which are usually presented in a condensed format in accordance with IAS 34 – Interim Financial Reporting, must take account of the implementation of the new standard. We take a closer look this month at the disclosure required in the first interim financial statements.

10 July 2019

Keywords: Mazars, Thailand, IFRS 16, Leases, Disclosures

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IFRS 16: Disclosures required in the first interim financial statements - A Closer Look