Episode 81: IFRS 16 impact on IAS 36

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Ruth Preedy (PwC UK) and Iain Selfridge (PwC UK) look at the impact IFRS 16, leases has on IAS 36, impairment. How do you compare like with like in the impairment model, now most leases are on the balance sheet? For further guidance also see the PwC in depth here.

For further information please contact: Iain Selfridge

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Ruth Preedy

IFRS specialist, Director, PwC United Kingdom

Tel: +44 20 721 32123

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