UKEB publishes Call for comments on Draft Endorsement Criteria Assessment of Lease Liability in a Sale and Leaseback
News types: Consultation Announcement
Published: 5 January 2023
The UK Endorsement Board (UKEB) has published today a Draft Endorsement Criteria Assessment (DECA) on Lease Liability in a Sale and Leaseback - Amendments to IFRS 16 (the Amendments) issued by the International Accounting Standards Board (IASB) in September 2022. The IASB set out that the Amendments have an effective date of 1 January 2024, with earlier application permitted.
The UKEB invites stakeholders’ views on: the potential UK adoption of the Amendments; and the prevalence in the UK of sale and leaseback transactions within the scope of these Amendments.
The Invitation to Comment can be accessed with the associated Your Details document .
The DECA can be accessed for stakeholder comments until close of business on Wednesday 5 April 2023.
Responses should be emailed to [email protected] .
For more information on the UKEB’s approach to this project, please see the UKEB website .
Other UKEB Consultations Open for Comment:
Stakeholder consultation on UKEB 2023/2024 Regulatory Strategy
Responses should be emailed to [email protected] .
Stakeholder comments are welcome until close of business on 27 January 2023