Depreciation by lessor – ifrs 16

Hi sir,

In regards with the depreciation of leased asset, does the lessor has to account it ? For eg, when the asset is finance leased will the asset and its depreciation is still accounted by the lessor ? If not then the leased asset will be de recognised in the statement of financial position of the lessor ? Only the receivable is accounted in assets ?

In regards with operating lease it’s so clear in regards with applicability of IAS 16.

Can you help me to get some insight into this topic .

Thanks in advance.