Comment deadline: IFRS 16 amendment on Sale and Leaseback
On 27 November 2020, the IASB published an exposure draft Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) that aims at clarifying how a seller-lessee should apply the subsequent measurement requirements in IFRS 16 to the lease liability that arises in a sale and leaseback transaction. Comments are requested by 29 March 2021.