Disclosure and presentation under IFRS 16: can you access the information you need?

Michael Simms

When the new standard on leasing, IFRS 16 Leases, comes into effect for periods beginning on or after 1 January 2019, shipping companies preparing financial statements will need to consider the presentation requirements and plan for the additional disclosures.

You can read the second in the series of IFRS 16 blogs here.