KPMG
IFRS 16 Example Disclosures
How early adopters disclosed IFRS 16 in the 2018 Financial Statements
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
Example transition disclosure – modified retrospective
Source: Deutsche Post DHL Group, 2018 Annual Report, p98
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
Example transition disclosure – full retrospective
Source: RELX, 2018 Annual Report, p127-128
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
Primary financial statements
Right-of-use asset disclosed as a separate financial statement caption in the balance sheet
Source: RELX, 2018 Annual Report, p127
Right-of-use asset not disclosed as a separate financial statement caption in the balance sheet
Source: Kendrion, 2018 Annual Report, p81
Source: Kendrion, 2018 Annual Report, p88
Lease liability disclosed as a separate financial statement caption in the balance sheet
Source: TomTom, 2018 Annual Report, p64
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
Primary financial statements (continued)
Lease liability not disclosed as a separate financial statement caption in the balance sheet
Source: SBM Offshore, 2018 Annual Report, p118
Source: SBM Offshore, 2018 Annual Report, p180
Source: SBM Offshore, 2018 Annual Report, p183
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
IFRS 16 lease disclosures
Source: Nestlé, 2018 Annual Report, p100
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
IFRS 16 lease disclosures (continued)
Source: Nestlé, 2018 Annual Report, p129
Disclosure of future cash outflows
Source: Deutsche Post DHL Group, 2018 Annual Report, p140
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
KPIs
Source: Deutsche Post DHL Group, 2018 Annual Report, p47-48
© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, and a member firm of the KPMG network of
independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved
