国际财务报告准则 16 is effective for annual reporting periods beginning on or after 1 January 2019, with earlier application permitted (as long as 国际财务报告准则 15 is also applied). The objective of 国际财务报告准则 16 is to report information that (a) faithfully represents lease transactions and (b) provides a basis for users of financial statements to assess the amount, 租赁产生的现金流的时间和不确定性. To meet that objective, a lessee should recognize assets and liabilities arising from a lease.