Post-implementation review of IFRS 16: IASB continues redeliberations
22 June 2026
At its April 2026 meeting, the IASB continued to consider stakeholder feedback received in the Post implementation Review (PiR) of IFRS 16 – Leases. It looked particularly at comments relating to the usefulness of information on lease-related cash flows.
By the end of the meeting, the IASB had tentatively decided not to take any action in this area in the PIR of IFRS 16, and instead to incorporate these issues into its project on the statement of cash flows.
In this context, it may consider requiring lessees to disclose the various components of the total cash outflow for leases, together with the line items in the statement of cash flows in which these components are presented.
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