The Commission Regulation (EU) No 2023/2579 of 20 November 2023, published in the Official Journal of the European Union L series on 21 November 2023, adopts amendments to IFRS 16 Leases.
The amendments to IFRS 16 specify how the seller-lessee subsequently measures sale and leaseback transactions.
Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2024.