IASB posts webcast on IFRS 16: Lessee Disclosure

  • IFRS - IASB Image

Jul 24, 2017

On July 24, 2017, the In­ter­na­tional Ac­count­ing Stan­dards Board (IASB) staff made avail­able a webcast with Board member Stephen Cooper discussing the disclosure requirements for lessees in IFRS 16 Leases. This is the sixth in a series of webcasts that the International Accounting Standards Board (Board) is providing to support the implementation of IFRS 16.

As well as a discussion on IFRS 16 requirements, the webcast contains insights from Stephen Cooper, including his views on: (i) the Board’s rationale for the disclosure requirements in IFRS 16; (ii) the information needs of users of financial statements; and (iii) key considerations for a lessee in determining what information is most relevant to users of financial statements.

The webcast can be accessed via the IFRS 16 implementation page.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.