These are reporting standards, not sure what you expect Sage300 to support? IFRS 16 talks to Leases, both the asset and liability needs to be accounted for. You could use Norming Assets to maintain these values. We calculate the deferred liability and costs in a spreadsheet that gets journalized in Sage. IFRS 17 talks to Insurance Contracts, these would be maintained in a vertical software app (difficult to run insurance contracts within Sage 300 without dev). We run insurance brokerages by raising AP Invoices from AR Invoices automatically, that gives you the asset and liability, on top of that the risk adjustment of claims is journalized.