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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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About the IFRS Foundation

About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

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IFRS SUSTAINABILITY

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IFRS Foundation work plan
Post-implementation Review of IFRS 16 Leases

Post-implementation Review of IFRS 16 Leases

Open for comment:
Submissions by 15/10/25

Request for Information and comment letters: 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 is open for comment until 15 October 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:

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

All 14 IASB members agreed with these decisions.

Next milestone

Request for Information Feedback

Previous meeting

International Accounting Standards Board May 2025

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