Draft Comment Letter: Post-Implementation Review of IFRS 16 Leases

The UKEB today issued a Draft Comment Letter (DCL) for public consultation in response to the IASB’s Request for Information for the Post-Implementation Review of IFRS 16 Leases.

The UKEB supports the IASB’s work on this project, while encouraging the IASB to consider whether further standard setting may be required. The UKEB also proposes further enhancements for the IASB to consider. The UKEB is keen to understand and welcomes stakeholder views on the IASB’s proposals and the UKEB’s draft response.

Stakeholders are invited to provide feedback either by answering the questions in the Invitation to Comment or by email to [email protected]. Comments are welcome until 8 September 2025.

For further detail on this project, see the UKEB project page.