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Version date: 21 September 2022 - onwards
    Version 1 of 1    

Approval by the IASB of Lease Liability in a Sale and Leaseback issued in September 2022

Lease Liability in a Sale and Leaseback, which amends IFRS 16 Leases, was approved for issue by nine of ten members of the International Accounting Standards Board (IASB). Mr Anderson dissented. His dissenting opinion is set out after the Basis for Conclusions.

Andreas Barckow                                                              Chair

Nick Anderson

Tadeu Cendon

Zach Gast

Jianqiao Lu

Bruce Mackenzie

Bertrand Perrin

Rika Suzuki

Ann Tarca

Mary Tokar

Comparing proposed amendment...