Watch IASB member Tadeu Cendon explain why stakeholder input is essential to understanding whether IFRS 16 is effectively meeting its objectives.
The International Accounting Standards Board (IASB) published a Request for Information in June 2025 as part of its Post-implementation Review of IFRS 16 Leases.
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.
The deadline for comments is 15 October 2025.
