Post implementation review: IFRS 16 Leases - User Feedback Form

PIR IFRS 16: Introduction

Thank you for participating in this survey on the post-implementation review of NZ IFRS 16 Leases. Your feedback will help inform the XRB’s response to the IASB and ensure that any future amendments address the needs of New Zealand entities. 

Demographic questions
What is your primary role?
What sector(s) do you focus on? (Select all that apply)
How familiar are you with lease accounting under NZ IFRS 16?
Question 1
How useful do you find the lease-related information provided under NZ IFRS 16 for your analysis or decision-making?
Which aspects of lease information are most important for your analysis? (select all that apply)
Question 2
How useful do you find the disclosure of specific, quantified discount rates in financial statements?
How useful are current disclosures about the process and assumptions applied to determine discount rates?
Do current discount rate disclosures support your ability to assess or compare entities’ lease obligations?
How sufficient is the information provided about long-term property or ground leases (e.g., leases with terms of 50 years or more)?
How would you rate the overall quality of current lease-related disclosures under NZ IFRS 16?
Do current disclosures support comparability and transparency across entities?
How frequently do you adjust reported figures to remove the effects of NZ IFRS 16 in your analysis?
If you adjust for the effects of NZ IFRS 16, what are your main reasons? (select all that apply)
Consultations