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On 28 November, the IASB published for public comment IFRS Accounting Taxonomy 2022—Proposed Update 2 Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants.
This proposed update includes changes resulting from the following amendments:
- Lease Liability in a Sale and Leaseback, which amended IFRS 16 Leases and was issued in September 2022; and
- Non-current Liabilities with Covenants, which amended IAS 1 Presentation of Financial Statements and was issued in October 2022.
The deadline for submitting comments was 28 December 2022.
