EFRAG survey on IFRS 16 — user perspective
22 Feb 2024
The European Financial Reporting Advisory Group (EFRAG) has launched the second part of its survey on IFRS 16 to seek input from users on whether the standard has improved the reporting on lease activities.
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. With this second survey, EFRAG invites users of financial statements to provide their views on the usefulness of information as a result of the implementation of IFRS 16. The survey feedback will complement the feedback received from preparers, auditors, regulators, and national standard setters.
Please click to access the survey on the EFRAG website. Comments are requested by 22 April 2024.
