Financial accounting updates — International Financial Reporting Standard 16 Leases implementation

Guidance on International Financial Reporting Standard (IFRS) 16 on Leases for NHS providers and commissioners.

Following deferral in March 2020, International Financial Reporting Standard (IFRS) 16 will apply in the NHS from 1 April 2021. Later in September 2020 this webpage will be updated with refreshed guidance reflecting the new date.