Closed consultation

IFRS 16 Leases: Exposure Draft 18(01)

• From: HM Treasury
• Published: 9 May 2018

This was published under the 2016 to 2019 May Conservative government

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Summary

Public consultation on HM Treasury proposals for the application of IFRS 16 Leases across the Public Sector (excluding public bodies outside of the Government Financial Reporting Manual 2017-2018 (FREM) scope).

This consultation ran from
9 May 2018 to 11:59pm on 31 July 2018

Consultation description

Public consultation on HM Treasury proposals for the application of IFRS 16 Leases across the Public Sector (excluding public bodies outside of the FREM’s scope):

• the document contains HM Treasury proposals for implementing a new International Financial Reporting Standard across the Public Sector (as relevant to the FREM)

• its publication forms part of due processes for such changes

• it is a technical document that gives an overview of the new standard and matters relating to its application across the Public Sector (as relevant to the FREM)

• it invites comment from interested parties on the proposed approach

Documents

IFRS 16 Leases: Exposure Draft 18(01)

PDF, 417 KB, 47 pages

Published 9 May 2018