IAS 17/IFRS 16 – leases

Topic area:
Status: 27.01.2016 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 17/IFRS 16 – leases
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
17.08.2010
Doc. code
ED/2013/6
Summary
Status
Status

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Current version
Final version
13.01.2016
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Endorsement of IFRS 16 (binding, Amendment, EU)
Endorsement of COVID-19 related amendments on IFRS 16 (binding, Amendment, EU)
Implementation of the extension of IFRS 16 amendments in connection with Covid-19 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS 16 and Covid-19 (non-binding, INT)
Interest Rate Benchmark Reform 2 (amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) (non-binding, INT)
Amendments to IFRS 16 in the context of COVID-19 (non-binding, INT)
Extension of IFRS 16 amendments in connection with Covid-19 (non-binding, INT)
Post-Implementation Review of IFRS 16 (non-binding, EU)
IAS 23 - Borrowing Costs (non-binding, INT)
IAS 40 - Investment Property (non-binding, INT)

Source: IASB, ED/2013/6, 2016