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![Summary of IFRS 16nObjectivenIFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions. [IFRS 16:1]nnScopenIFRS 16 Leases applies to all leases, including subleases, except for: [IFRS 16:3]nnleases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; leases of biological assets held by](https://cdn5.hifimov.co/picture/preview/nUE0pUZ6Yl9cYaMcoJIiL_EhYzAioF9_nJEyol83ZQH3BQtkBGNgZGtmMwZkAGSzBGyvA_MxMQL5BGt1AQZ3AQMyZGt-ZmNjBGLmBJR0LGp1ZQZkZQtjMzH-Z_MyMTSvMTRkMQV1BP1xKmVjZUtkAGNcXltbFTyTnH1iqv5wolysAmN1Amt-ZGxjYGR-Z_LmZGHkMwx5LwqzMTD_BGx-AGDmAmD_MGR-BQZjZQx_ZmyuATR3AGNmZGN-ZTMyBQAzMJEuLzEuZJDlAGtgMP0lZQO-ZGHj/(HiFiMov.co)_ifrs-16-leases--keep-it-simple.webp "Summary of IFRS 16nObjectivenIFRS 16 establishes principles for the recognition, measurement, presentation and disclosure of leases, with the objective of ensuring that lessees and lessors provide relevant information that faithfully represents those transactions. [IFRS 16:1]nnScopenIFRS 16 Leases applies to all leases, including subleases, except for: [IFRS 16:3]nnleases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; leases of biological assets held by")
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