Skip to content (Press enter)
Show Sections

On 28 November, the IASB published for public comment IFRS Accounting Taxonomy 2022—Proposed Update 2 Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants.

This proposed update includes changes resulting from the following amendments:

  • Lease Liability in a Sale and Leaseback, which amended IFRS 16 Leases and was issued in September 2022; and
  • Non-current Liabilities with Covenants, which amended IAS 1 Presentation of Financial Statements and was issued in October 2022.

The deadline for submitting comments was 28 December 2022.