CERTYNEX IFRS ACADEMY

According to its objective, the information produced under IFRS 16 must enable users of financial statements to assess the effect of leases on which aspects of the entity?

On its financial position only, since the standard aims first to bring obligations onto the statement of financial position.

On its taxable profit and on the amount of current tax for the period.

On its financial position, financial performance and cash flows.

On the market value of its shares and on its market capitalisation.