Comment deadline for UKEB Draft Endorsement Criteria Assessment of Lease Liability in a Sale and Leaseback — Amendments to IFRS 16
The UK Endorsement Board (UKEB) has published its Draft Endorsement Criteria Assessment (DECA) which assesses whether 'Lease Liability in a Sale and Leaseback — Amendments to IFRS 16', issued by the International Accounting Standards Board (IASB) in September 2022, meet the UK's statutory requirements for adoption of IFRS accounting standards as set out in Statutory Instrument 2019/685. Comments are requested by 5 April 2023.