ey-leases-a-summary-of-ifrs-16-and-its-effects-may-2016
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Financial statement impact - Before <strong>and</strong> after IFRS <strong>16</strong><br />
Balance sheet impact*<br />
IAS 17 IFRS <strong>16</strong><br />
Finance <strong>leases</strong> Operating <strong>leases</strong> All <strong>leases</strong><br />
Assets<br />
Liabilities $$$$ $$$$<br />
Off balance sheet rights /<br />
obligations<br />
$$$$<br />
* IASB – IFRS <strong>16</strong> Effects analysis<br />
Income statement impact*<br />
IAS 17<br />
IFRS<strong>16</strong><br />
Finance <strong>leases</strong> Operating <strong>leases</strong> All <strong>leases</strong><br />
Revenue $$$$ $$$$ $$$$<br />
Operating costs (excluding<br />
depreciation <strong>and</strong><br />
amortisation)<br />
Single lease expense<br />
EBITDA<br />
Depreciation <strong>and</strong><br />
amortisation<br />
Operating pr<strong>of</strong>it<br />
Depreciation<br />
Depreciation<br />
Finance costs Interest Interest<br />
Pr<strong>of</strong>it before tax<br />
* IASB – IFRS <strong>16</strong> Effects analysis<br />
Leases | A <strong>summary</strong> <strong>of</strong> IFRS <strong>16</strong> <strong>and</strong> <strong>its</strong> <strong>effects</strong> | May 20<strong>16</strong> 11
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