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NBU Promotes Gradual Transition of Banks to IFRS 16 "Leases"

23 January 2019

 

The National Bank of Ukraine will not apply to banks corrective measures for violation of regulations on banking, occurred from 1 January to 31 March 2019 (inclusive), if such violations are related to the transition to the International Financial Reporting Standards (IFRS) 16 “Leases”.

 

This is stated in the NBU Board Resolution No. 22 On Certain Issues Related to the Implementation of the International Financial Reporting Standard 16 “Lease” dated 21 January 2019.

 

The resolution will allow a gradual transition to IFRS 16 by Ukrainian banks.

 


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Last modification   23.01.2019