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12/04/2024 - Just 10 days to go – EFRAG surveys on the Post-Implementation Review of IFRS 16 Leases

Just 10 days are left to submit your views on the Post-Implementation Review of IFRS 16 Leases. The deadline is 22 April 2024.

For more information and to complete the survey, visit the following links:

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

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


EFRAG has been gathering stakeholders’ views on the overall assessment of and experience with IFRS 16 Leases via online surveys.

The surveys cater to different stakeholder groups and were launched in preparation for the IASB’s request for information related to the post-implementation review of IFRS 16. Their aim is to gather reports of any issues with IFRS 16 from different perspectives so the standard can be assessed in a balanced manner. The deadline for submitting a response is 22 April 2024!

For more information and to complete the survey, visit the following links:

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

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