Have Your Say: AASB 16 Leases Post-Implementation Review Roundtables

Tuesday, July 29, 2025

The AASB, in collaboration with CPA Australia, CA ANZ and the NZ External Reporting Board, is hosting a series of virtual roundtables to gather feedback on the application of AASB 16 Leases in Australia.

This PIR will assess and explore whether the effects of applying AASB 16 are as intended. It will provide stakeholders with an opportunity to share their experiences with applying the standard. 

What will be discussed? 

Each roundtable will seek stakeholder feedback on the key topics outlined in ITC 55 Post-implementation Review of AASB 16 Leases. This includes: 

• Whether the Standard is meeting its objectives; 

• Areas of judgement such as determining the lease term, discount rate requirements, variable lease payment requirements and requirements relating to the remeasurement of lease liabilities; 

• Information about lease-related cash flows; 

• implementation costs and benefits, and the effectiveness of transition methods; 

• Lease modification requirements; 

• Sale and leaseback requirements; and 
• NFP public sector concessionary leases 

Your feedback plays an important role in helping us assess the implementation and application of AASB 16 and identify aspects of AASB 16 that could be improved. Attendees are expected to read ITC 55 prior to the roundtable, consider the key issues raised, and come prepared to share their insights and suggestions. 

Who should attend? 

Preparers, auditors, investors, analysts, regulators, and other stakeholders from the for-profit, not-for-profit and public sectors who have experience with AASB 16 are invited to join the conversation. 

Roundtable Details: 

 
Register now to have your say on the future of AASB 16.