Post-Implementation Review of IFRS 16

Topic area:
Key words:
IFRS, Disclosure
Initiative
Official name
Post-Implementation Review of IFRS 16 - EFRAG online survey of users on the effects of IFRS 16
Type
Other
Level 3 / Other
Initiator
EFRAG
Submitted
20.02.2024
Doc. code
-
Summary
Status
Status

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Current version
Consultation paper
20.02.2024
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
Level 2
Level 3 / Other
IAS 17/IFRS 16 – leases (non-binding, INT)

Source: EFRAG, Post-Implementation Review of IFRS 16 - EFRAG online survey of users on the effects of IFRS 16, 2024