Lease Presentation on the Financial Statements

Lessees must present right-of-use assets separately on the statement of financial position, or disclose which line item includes those right-of-use assets. Similarly, lessees must present lease liabilities separately on the statement of financial position or disclose which line item includes those lease liabilities.

When it comes to the income statement, lessees must present interest expense on the lease liability separately from depreciation expense on the right-of-use asset.

For lessors, the financial statement presentation depends on whether the lease is a finance lease or an operating lease.
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[thelearner]

Hi! It's a very nice playlist. Could you also show the effect of IFRS 16 on the Cash Flow Statement please? Correct me if I'm wrong, but more or less the "old" operating leases expenses can be seen as the (depreciation of ROU + lease interest). I understand that this should be more or less equal to the lease payments on the Cash Flow statement (on the financing outflows). Are there any cases where the sum (depreciation of ROU + lease interests) of the Income Statement can diverge a lot from the lease payments on the Cash Flow statement? Thank you.