Call for comments on Draft Endorsement Criteria Assessment of Lease Liability in a Sale and Leaseback —Amendments to IFRS 16

Date: 05 January 2023

The UKEB has published a Draft Endorsement Criteria Assessment (DECA) on Lease Liability in a Sale and Leaseback —Amendments to IFRS 16 (the Amendments) issued by the International Accounting Standards Board (IASB) in September 2022. The IASB set out that the Amendments have an effective date of 1 January 2024, with earlier application permitted.

The UKEB invites stakeholders’ views on: the potential UK adoption of the Amendments; and the prevalence in the UK of sale and leaseback transactions within the scope of these Amendments.

The Invitation to Comment can be accessed with the associated Your Details document here.

The DECA can be accessed here and is open for stakeholder comments until close of business on Wednesday 5 April 2023.

Responses should be emailed to

For more information on the UKEB’s approach to this project, please see our website.