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
IFRS specialist, Director, PwC United Kingdom
Tel: +44 20 721 32123