IFRS 16 substantially carries forward the lessor accounting requirements in IAS 17. Accordingly, a lessor continues to classify its leases as operating leases or finance leases, and to account for those two types of leases differently.
IFRS 16 substantially carries forward the lessoraccounting requirements in IAS 17. Accordingly, a lessorcontinues to classify its leases as operating leases orfinance leases, and to account for those two types ofleases differently.