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The International Accounting Standards Board (IASB) began the Post-implementation Review of IFRS 16 Leases in June 2024.

Between June 2024 and February 2025, the IASB and its staff met with a broad range of stakeholders from various regions and gathered information to decide the scope of the review. The IASB plans to publish a request for information for public consultation in June 2025.

IASB® Update May 2025

The IASB met on 20 May 2025 to discuss its forthcoming request for information on the Post-implementation Review of IFRS 16 Leases.

The IASB:

  1. approved the publication of the request for information for public comment; and
  2. set a 120-day comment period.

All 14 IASB members agreed with these decisions.

Next milestone

Request for Information