Post-implementation Review of IFRS 16 Leases

October 9 : 14:00 – 16:00 (Brussels time)

Online

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA), EFRAG and the UK Endorsement Board (UKEB) will hold a virtual workshop on the Request for Information (RFI) related to the Post-implementation Review (PIR) of IFRS 16 Leases. The workshop will provide an overview of that RFI published by the IASB in June 2025 and observations from EFRAG and the UK Endorsement Board gathered so far. The objective of a PIR is for the IASB to assess whether the effects (benefits and costs) of applying a new IFRS Accounting Standard on preparers of financial statements, users of financial statements, auditors and regulators are as significantly different from when the IASB developed that Standard.

The purpose of this workshop is to obtain feedback on the matters included in the RFI and to discuss relevant academic evidence. The workshop will include presentations by IASB Board member Florian Esterer, IASB staff members Raf Markowski and Ana Simpson, EFRAG Secretariat member Kathrin Schöne, UKEB Secretariat Matthew Tilling and academic reflections from members of the EAA’s Comment Letter team on the PIR of IFRS 16 (Andrew Lennard, Stephanie Mason, Horacio Molino, Raquel Wille Sarquis, Elvira Scarlat, Katharina Weiss). The presentations will be followed by questions and comments from the audience to be addressed by the presenters.

A link to the IASB’s Request for Information related to the Post-implementation Review (PIR) of IFRS 16 Leases  is available here.

A link to EFRAG’s draft of comment letter in response to the RFI related to PIR IFRS 16 is available here.

Register here.