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IASB Request for Information for Post-implementation Review of IFRS 16
The IASB has issued a Request for information as part of the Post-implementation Review of IFRS 16 Leases.
A Post-implementation review (PIR) is part of the IASB’s due process to assess the effect of the requirements of a standard on users and preparers of financial statements and is undertaken sometime after the standard has become effective. With the Request for Information, the IASB is seeking feedback on applying IFRS 16.
The Request for Information is open for public comment until 15 October 2025.