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Leases

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IASB webcast on IFRS 16 transition now available
18 Mar 2016
As part of the IASB webcast series on IFRS 16 implementation, the IASB staff has made available a webcast related to IFRS 16 transition requirements for lessees.
FASB issues ASU on leases
25 Feb 2016
The FASB has issued its new leases standard, ASU 2016-02.
IASB issues "Investor Perspectives" article on leases
29 Jan 2016
The IASB has issued the latest issue of "Investor Perspectives." In this edition, Sue Lloyd (IASB board member) discusses the key features in the new leases standard.
IASB issues new leasing standard
13 Jan 2016
The International Accounting Standards Board (IASB) has published a new standard, IFRS 16 'Leases'. The new standard brings most leases on-balance sheet for lessees under a single model, eliminating the distinction between operating and finance leases. Lessor accounting however remains largely unchanged and the distinction between operating and finance leases is retained. IFRS 16 supersedes IAS 17 'Leases' and related interpretations and is effective for periods beginning on or after 1 January 2019, with earlier adoption permitted if IFRS 15 'Revenue from Contracts with Customers' has also been applied (subject to EU endorsement).
IASB announces IFRS 16 release date
06 Jan 2016
The IASB has announced that it will publish its long-awaited leases standard, IFRS 16 on 13 January 2016. The IASB also announced two live web presentations introducing the new standard which will occur on the same day.
IASB member discusses the forthcoming leases standard
05 Jan 2016
In an article for ‘ Compliance Week’, IASB member Gary Kabureck talks about the forthcoming standard on lease accounting and concludes that there is "little to fear".
EFRAG report on survey results on the impact of the forthcoming new IFRS on leases on financial covenants in loan agreements
09 Dec 2015
EFRAG has issued a report summarising the results of a public survey conducted by the IASB and the National Standard Setters of France, Germany, Italy, Lithuania, and the UK on the potential impact of the forthcoming new IFRS on leases on financial covenants in loan agreements.
IASB publishes update on the definition of a lease
29 Oct 2015
The IASB staff have published a short project update providing an overview of how a lease will be defined in the IASB's new standard on leases. It also includes a working draft of the application guidance and accompanying illustrative examples to be included in the forthcoming standard on the definition of a lease.
IASB tentatively decides on effective date of IFRS 16
20 Oct 2015
The IASB has just voted on the effective date of IFRS 16, the new standard on leases.
IASB issues work plan update
26 Sep 2015
Following its September meeting, the IASB has updated its work plan. Due to the IASB's new presentation format, which now speaks of "within three months", "within six months" and "after six months", changes are difficult to trace and there is a potential slippage of two months (since the last update in July) in every project where the IASB has not made an active change. However, one of the few changes made confirms that the IASB expects that the new leases standard will be finalised before the end of the year.

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