IFRS 16 Leases: Exposure Draft 18(01)
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).
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):
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the document contains HM Treasury proposals for implementing a new International Financial Reporting Standard across the Public Sector (as relevant to the FREM)
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its publication forms part of due processes for such changes
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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)
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it invites comment from interested parties on the proposed approach