A practical compliance tool covering every stage of the IFRS 16 lease accounting lifecycle. Designed for Finance Controllers and Lease Accountants to use as a periodic review tool or as an audit preparation framework. Covers initial recognition — where most IFRS 16 errors originate — through periodic compliance, modifications and reassessments, rent concessions, financial statement disclosures, the five most common audit findings, and portfolio management at scale. References IFRS 16 paragraph numbers throughout. AS 116 (India) differences noted where material.
What this checklist covers
Prepare for audit and maintain ongoing compliance across every stage of the IFRS 16 lease accounting lifecycle
- Initial recognition — lease identification, lease term determination, discount rate derivation (IBR methodology), and ROU asset and lease liability measurement with journal entry verification
- Periodic compliance — monthly interest calculation and liability reduction, quarterly reassessment triggers, and renewal option review cadence
- Modifications and reassessments — when to remeasure, how to remeasure, and what documentation the audit trail requires
- The five most common IFRS 16 audit findings and how to prevent each one in your compliance programme
- Portfolio management at scale — how enterprises automate compliance across large lease portfolios with system integration and centralised data governance
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