The International Accounting Standards Board (IASB) has published a Request for Information as part of its Post-implementation Review of IFRS 16 Leases.
IFRS 16 aimed to improve information that companies provide about their lease arrangements to investors and other users of financial statements. The Standard was issued in January 2016 and came into effect in January 2019.
Post-implementation reviews are a vital part of the IASB’s due process. The IASB conducts a review a few years after a Standard has been implemented to assess its real-world effects. This review will evaluate whether IFRS 16 is broadly working as intended for investors, companies, auditors and regulators.
Access the Request for Information Post-implementation Review of IFRS 16 Leases below. The comment letter period is open until 15 October 2025.
Comment Letter