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  • IASB Publishes Exposure Draft on Amendments to IFRS 16 - Sale and Leaseback Transactions

IASB Publishes Exposure Draft on Amendments to IFRS 16 - Sale and Leaseback Transactions

03 December 2020

The IASB has published an exposure draft – Lease Liability in a Sale and Leaseback Transaction, which will propose amendments to IFRS 16 to clarify how an entity accounts for a sale and leaseback transaction with variable payments. Comments on the exposure draft may be made until 29 March 2021.