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IASB posts webcast on IFRS 16: Lessee Disclosure

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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.

 

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