IASB Request for Information for the Post-Implementation Review of IFRS 16 Leases – UKEB Final Comment Letter

The UKEB has published its Final Comment Letter and Feedback Statement in response to the IASB’s Request for Information for the Post-Implementation Review of IFRS 16 Leases.

The UKEB noted general support for IFRS 16, with users commenting that it provides useful information. The letter did suggest some areas the IASB could review to address concerns about ongoing costs and the interaction with IFRS 15 Revenue from Contracts with Customers.

Thank you to all stakeholders who contributed to the development of this letter.