IASB Publishes Investor Publication on Analysing Lessee Financial Statements and Non-GAAP Measures
01 March 2019
The IASB has published a document intended for investors that explains how non-GAAP measures such as Free Cash Flow (FCF) may be interpreted in light of new information available to financial statement users under IFRS 16 Leases.
The full publication can be viewed here.