Transition to IFRS 16
From IFRS Directly:
“The IASB staff have recorded a web presentation discussing the transition requirements for lessees in IFRS 16 Leases.
The webcast provides a detailed walk-through of the transition requirements for those leases previously classified as operating leases applying IAS 17 Leases. In the webcast, the IASB staff work through the transition steps that a lessee will need to undertake and at each stage highlight the transition reliefs available and the decisions that need to be made. For more information and supporting materials on IFRS 16 please go to: https://www.ifrs.org/supporting-implementation/supporting-materials-by-ifrs-standard/ifrs-16/