EFRAG survey on IFRS 16
13 Feb 2024
The European Financial Reporting Advisory Group (EFRAG) has launched a survey to seek input from preparers, auditors, regulators, and national standard setters on the effects of IFRS 16 on the accounting for leases.
EFRAG is undertaking preparatory work in anticipation of the IASB's request for information related to the post-implementation review of IFRS 16 Leases that is expected to commence in Q4 2024. In order to develop a preliminary list of application issues arising from applying IFRS 16, EFRAG has launched the survey to collect input about the overall assessment of and experience with IFRS 16. EFRAG is also interested in understanding whether there is new evidence suggesting the need for a change in the standard.
Please click to access the survey on the EFRAG website. Comments are requested by 22 April 2024.
A separate user survey will be published in the near future.
