18. Implementing IFRS 16 - the implementation options

Please note that the description below requires use of the implementation calculation. This is only relevant for companies that can use the IFRS 16 Appendix C Effective date and transition.

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Table of contents

• 18.1 The full retrospective implementation
• 18.2 ROU asset = lease liability
• 18.3 Measure ROU asset retrospectively
• 18.4 Transition relief for leases ending within 12 months and low value assets lease