Sale and leaseback: amendments to IFRS 16

Topic area:
Key words:
IFRS
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
22.09.2022
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

Source: IASB, Lease Liability in a Sale and Leaseback: Proposed amendment to IFRS 16, 2022