Editorial Note

Related commentary and examples in Navigate IFRS Accounting

Issue date

IFRS 16 Leases (2016) was originally issued in January 2016, effective from 1 January 2019. All effective amendments issued since that date are reflected in the text of the standard. Detailed editorial notes set out the history of major amendments, and prospective amendments not yet effective.

Key amendments

The standard incorporates the following amendments that are already effective:

Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16) (March 2021), effective for annual reporting periods beginning on or after 1 April 2021;

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