24 July 2017

IASB staff webcast: IFRS 16 Lessee Disclosure—discussion with Board member Stephen Cooper

IASB staff have recorded a webcast with Board member Stephen Cooper discussing the disclosure requirements for lessees in IFRS 16 Leases. This is the sixth in a series of webcasts that the International Accounting Standards Board (Board) is providing to support the implementation of IFRS 16.

As well as a discussion on IFRS 16 requirements, the webcast contains insights from Stephen Cooper, including his views on:

  • the Board’s rationale for the disclosure requirements in IFRS 16;
  • the information needs of users of financial statements; and
  • key considerations for a lessee in determining what information is most relevant to users of financial statements. 

The webcast can be accessed via the IFRS 16 implementation page.

close

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.