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IFRS 16 - Leases

Articles and resources on IFRS 16. Under the standard lessees have to recognise a lease liability reflecting future lease payments and a ‘right-of-use asset’ for almost all lease contracts.
Displaying 1-11 of 11 results
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IASB seeks views on IFRS 16 Leases
  • Article
  • 23 Jun 2025
  • ICAEW Insights
As part of its post-implementation review of IFRS 16, the International Accounting Standards Board is inviting feedback on whether stakeholders believe the standard is broadly working as intended.
Exclusive Preparing for the 2024/25 reporting season
  • Webinar
  • 03 Dec 2024
  • ICAEW Corporate Reporting Faculty
This webinar looks at hot topics for preparers ahead of the 2024/25 reporting season, including areas identified in the FRC’s Annual Review of Corporate Reporting 2023/24. Tips on how to achieve high quality reports are also provided.
Exclusive IFRS Update 2024
  • Webinar
  • 05 Jun 2024
  • ICAEW Corporate Reporting Faculty
Covering the latest topical issues for IFRS reporters, this webinar provides an update on recent developments in IFRS Accounting Standards and helps prepare you for the 2024 reporting season. Key findings from recent FRC thematic reviews are also discussed.
FRED 82: ICAEW’s initial views
  • Article
  • 04 Apr 2023
  • ICAEW Insights
ICAEW is broadly supportive of the Financial Reporting Council’s (FRC) draft amendments to UK GAAP but highlights areas that need further consideration, including the approach to lease accounting requirements and the proposed effective date.
Financial and non-financial reporting in the health sector
  • Article
  • 24 Nov 2022
  • ICAEW Insights
Legislative delays, new statutory bodies and the introduction of IFRS 16 are all adding to the challenges facing health sector finance teams.
PWC's Inform on IFRS 16 Leases
  • Website
  • 13 Oct 2022
  • PWC
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
CIPFA/LASAAC support further deferral of IFRS 16
  • Article
  • 22 Mar 2022
  • ICAEW Insights
CIPFA/LASAAC do not intend to bring forward proposals to pause operational property valuation in local authority financial statements but recommend further deferral of the implementation of IFRS 16 until 2024/25.
Exclusive Contract modifications under IFRS
  • Webinar
  • 17 Dec 2020
  • Corporate Reporting Faculty
This webinar explores common modification scenarios and explains their accounting implications.
Exclusive IFRS 16 Leases - tackling the practicalities
  • Article
  • 02 May 2019
  • Avni Mashru
Avni Mashru discusses the impact of bringing leases on balance sheet under IFRS 16.
Deloitte IAS Plus on IFRS 16 Leases
  • Website
  • 07 Jan 2019
  • Deloitte
Timeline and summary from Deloitte's IAS Plus, with information on related interpretations and amendments under consideration.
IFRS 16 Leases
  • Hub page
  • 21 Dec 2018
IFRS 16 Leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value. Lessors apply a two-model approach.
Displaying 1-11 of 11 results
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