Cash Generating Unit

How does impairment look under IFRS 16 Leases?

As we’ve seen over the last few months, IFRS 16 has brought about a lot of changes to the existing treatment of leases, especially for lessees. Probably everyone, even if not significantly affected by this accounting standard, remembers at least the most important change: in many cases the lessees will now have to recognize their operating lease on balance she […]