Guidance on International Financial Reporting Standard (IFRS) 16 on Leases for NHS providers and commissioners. IFRS 16 will be implemented in the NHS from 1 April 2022.
DHSC Group Accounting Manual (GAM) 2022/23
IFRS 16 NHS impact forecast exercise
Supporting tools from DHSC
DHSC IFRS 16 implementation training presentation
DHSC example lease register
DHSC lease accounting tool – updated December 2021
DHSC worked example spreadsheets
DHSC has developed a series of worked examples that illustrate the calculation of lease accounting entries and the impact on accounts in each scenario.
Each example above is titled based on its main feature. The table below illustrates which leasing concepts are included in each scenario: