The International Accounting Standards Board (IASB) issued IFRS 16 Leases on 13 January 2016 with a mandatory effective date of 1 January 2019. The IASB supports consistent application of the Standard in many ways. You can follow the links to read information about supporting activities. This includes educational material and webinars prepared since the Standard was issued. In addition, Agenda Decisions published by the IFRS Interpretations Committee that relate to this Standard can be found by expanding the link below.
IFRS Interpretations Committee
The Interpretations Committee has considered some stakeholders’ questions related to the Standard.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
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