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) IFRS 16 supplement
Supporting tools from DHSC
DHSC IFRS 16 implementation training presentation
|This Powerpoint IFRS 16 Implementation Slide Deck from DHSC is a training slide deck that explains principles of the IFRS 16 and how accounting for leases changes under the new standard. It has been developed with finance and operational/commercial users in mind, to help colleagues assess the impact of IFRS 16 on accounting, budgeting and operations.|
DHSC example lease register
|This example lease register from DHSC is for recording of leases from the perspective of a lessee. This example register may be useful to entities that are considering what level of data is required to be collected to inform the accounting and budgeting entries for each lease, or have not yet developed a lease register or finalised a systems approach. It is shared for information purposes and does not form part of a mandatory data collection requirement.|
DHSC lease accounting tool
|The lease accounting tool previously published in 2020 is currently under review and will be available soon.|
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.
|Worked examples: simplified scenarios
Worked examples: more complex examples