The International Accounting Standards Board (IASB) has today 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.

This review will evaluate whether IFRS 16 is broadly working as intended for investors, companies, auditors and regulators.

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.

Request for information

・ Submit a comment letter. The Request for Information is open for comment until 15 October 2025.
・ Request for Information Post-implementation Review of IFRS 16 Leases

IASBウェブサイト

詳細については、IASBウェブサイトをご覧ください。
IASB launches review of IFRS 16 Leases