Sale and leaseback: amendments to IFRS 16
Initiative
Official name
Lease Liability in a Sale and Leaseback: Proposed amendment to IFRS 16
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
27.11.2020
Doc. code
Summary
Status
Status
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Current version
Final version
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
Amendment of Regulation (EU) 2023/1803 as regards IFRS 16 sale and leaseback transactions
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS Accounting Taxonomy 2022 - Update 2: IFRS 16 Lease Liability
(non-binding, INT)
Source: IASB, Lease Liability in a Sale and Leaseback: Proposed amendment to IFRS 16, 2022