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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.

IFRS Interpretations Committee

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 Document