This publication explains how the extension to the practical expedient in IFRS 16 is applied and how an entity applies the transitional requirements depending on the timing of an entity’s year-end and when an entity chooses to adopt the amendments.
The publication may be accessed here: IFRB 2021/08
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KEY CONTACTS
PARAG PATADIYA
Head of Assurance Services
MUHAMMAD HUSNAIN
Lead Partner for Abu Dhabi
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