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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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Post-implementation Review of IFRS 16 Leases

Post-implementation Review of IFRS 16 Leases

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CONSULTATION FEEDBACK

PROJECT HISTORY

PROJECT NEWS

MEETINGS

Current stage

On 17 June 2025 the International Accounting Standards Board (IASB) published the Request for Information Post-implementation Review of IFRS 16 Leases. It was open for comment until 15 October 2025.

The IASB is discussing stakeholder feedback on the Request for Information.

IASB® Update February 2026

The IASB met on 25 February 2026 to discuss:

the remainder of the feedback summary on the Request for Information Post-implementation Review of IFRS 16 Leases, covering improvements to transition requirements and other matters; and
an updated review of academic literature relevant to the post-implementation review.

The IASB was not asked to make any decisions.

Next milestone

Project Summary and Feedback Statement

Next meeting

Accounting Standards Advisory Forum March 2026

Previous meeting

International Accounting Standards Board February 2026

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