IFRS 16 from the perspective of a lessor addresses the following changes to key estimates and judgments: 1. Whether a contract is or contains a lease - This involves determining if an agreement meets the criteria to be classified as a lease under IFRS 16. 2. Lease term and purchase options - The lessor needs to assess the lease term, considering any options to extend or terminate the lease, and evaluate whether it is reasonably certain that such options will be exercised. 3. Allocation of contract consideration between lease and non-lease components - If a contract includes both lease and non-lease components, the lessor must allocate the total consideration between these components appropriately.

These aspects are crucial for recognizing and measuring lease obligations and assets in accordance with IFRS 16.