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).
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.
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 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.
IFRS 16 Leases was issued by the IASB on 13 January 2016 and has a mandatory effective date of 1 January 2019. The IASB has undertaken a number of activities to support consistent application of the Standard. You can find information about all of these activities by following the links below. This includes educational material and webinars prepared since the Standard was issued. In addition, Agenda Decisions published by the Interpretations Committee that relate to this Standard can be found by expanding the link below.
The Interpretations Committee has considered a number of questions submitted to it related to the Standard.
When the Interpretations Committee decides not to add a standard-setting project to the work plan to address a question submitted, it explains why in an agenda decision. In many cases, agenda decisions also include explanatory material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.
Date published | Title |
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13 Jan 2016 |
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13 Jan 2016 |
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10 Apr 2020 |
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13 Jan 2016 |
Date | Title |
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01 Mar 2017 |
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01 Apr 2016 |
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01 Jul 2017 |
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01 Mar 2016 |
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01 Apr 2016 |
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16 Oct 2017 |
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01 Jan 2016 |
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01 Jun 2016 |
Date | Document |
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29 Oct 2021 |
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22 Jan 2020 |
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26 Nov 2019 |
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25 Sep 2019 |
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21 Jun 2019 |
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25 Sep 2019 |
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21 Jun 2019 |
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26 Nov 2019 |
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17 Dec 2021 |
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17 Dec 2021 |
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17 Dec 2021 |
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29 Oct 2021 |
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22 Jan 2020 |
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26 Nov 2019 |
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24 Oct 2022 |
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24 Oct 2022 |
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25 Sep 2019 |
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21 Jun 2019 |
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29 Oct 2021 |
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27 Apr 2023 |
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16 Jun 2020 |
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27 Apr 2023 |
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24 Oct 2022 |
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27 Apr 2023 |
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16 Jun 2020 |
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24 Oct 2022 |
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29 Oct 2021 |
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27 Apr 2023 |
Date | Title |
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13 Jan 2017 |
|
29 Jan 2016 |
|
04 Jan 2016 |
|
01 Mar 2016 |
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