best practice ifrs 16 overgangstoelichtingen best practice volledig-retrospectieve overgangsmethode: aholddelhaize annual report 2019, pp. 188, 189. https://www.aholddelhaize.com/media/10197/ahold-delhaize-annual-report-2019.pdf https://www.aholddelhaize.com/en/investors/financial-information/annual-reports/