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26/03/2024 - Extension of deadline for EFRAG surveys on the Post-Implementation Review of IFRS 16 Leases

In February 2024, EFRAG launched two online surveys to gather input from diverse stakeholder groups on the effects of the implementation of IFRS 16. EFRAG is extending the deadline for responses to 22 April 2024. 

To learn more about the purpose and content of the surveys, check out our video with Jens Berger (EFRAG FR TEG Vice Chair) and Kathrin Schöne (EFRAG Project Director).  

  • Survey for preparers, auditors, regulators and national standard setters: [Link] [PDF]

  • Survey for users of financial statements: [Link] [PDF]


EFRAG is seeking stakeholders’ views on the overall assessment of and experience with IFRS 16 via online surveys. EFRAG is extending the deadline to 22 April 2024 in order to obtain feedback for analyses of the issues and their prioritisation.  Interviews are equally welcome.  

The surveys were launched in preparation for the IASB’s request for information related to the post-implementation review of IFRS 16 and cater for different stakeholder groups. Issues with IFRS 16 should be viewed from different angles to assess them in a balanced manner. For an overview of the surveys and their objectives, watch our video with Jens Berger (EFRAG FR TEG Vice Chair) and Kathrin Schöne (EFRAG Project Director). 

  • Survey for preparers, auditors, regulators and national standard setters: [Link] [PDF] 
  • Survey for users of financial statements: [Link] [PDF] 

Submit your responses now!