EFRAG launches survey on post-implementation review of IFRS 16

EFRAG launches survey on post-implementation review of IFRS 16

EFRAG has launched a survey to seek input from preparers, auditors, regulators, and national standard setters in preparation for the IASB request for information (RFI) related to the post-implementation review (PIR) of IFRS 16 Leases.
EFRAG is undertaking preparatory work in anticipation of the IASB's RFI for PIR of IFRS 16, which is expected to be released in Q2 2024. EFRAG has launched this survey to collect input about overall assessment of and experience with IFRS 16, in order to develop a preliminary list of application issues arising from applying IFRS 16, among the other activities.
The survey may be accessed here and may be completed by 15 April 2024.