Post-implementation Review of IFRS 16 Leases

The IASB met on 21 April 2026 to discuss how to respond to stakeholder feedback on the Request for Information Post-implementation Review of IFRS 16 Leases about the usefulness of information relating to lessees’ lease-related cash flows.

The IASB tentatively decided to explore requiring lessees to disclose the components of the total cash outflow for leases together with the line item in the statement of cash flows in which each component is presented.

Twelve of 13 IASB members agreed with this decision.

The IASB tentatively decided to explore this matter in its project on the Statement of Cash Flows and Related Matters.

Eleven of 13 IASB members agreed with this decision.

The IASB tentatively decided to take no action in response to stakeholder feedback on:

1. the classification and presentation of lease-related cash flows by lessees; and
2. the lack of comparability between the cash flows of lessees and those of entities that borrow to buy assets.

Twelve of 13 IASB members agreed with this decision. The IASB directed the staff to share the feedback described in (a) and (b) with the staff working on the project on the Statement of Cash Flows and Related Matters.

The IASB tentatively decided to take no action in response to other matters raised by stakeholders related to the usefulness of information about lessees’ lease-related cash flows.

All 13 IASB members agreed with this decision.