Hi -Under IFRS 16 should the right of use asset be classified as a tangible asset?
On cash should the ROU asset be a non cash asset ?
The standard is silent on the presentation.
I will be reporting as a separate asset type within tangible fixed assets, with a footnote explaining that the right of use assets are predominantly real estate. If there were more than one category of ROU asset with material values, I'd show them separately.