The International Accounting Standards Board (IASB) began the Post-implementation Review of IFRS 16 Leases in June 2024.
The IASB is conducting outreach with consultative groups and other stakeholders to help inform a request for information and expects to publish that request for information in the first half of 2025.
The IASB held an education meeting with the FASB on 21 June 2024. The two boards discussed their post-implementation reviews of:
The boards were not asked to make any decisions.
Request for Information
International Accounting Standards Board June 2024