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07/11/2016 - EFRAG seeks users’ views on the endorsement of IFRS 16 Leases by 8 December 2016

​EFRAG is specifically seeking the views of users on the endorsement of IFRS 16 Leases in addition to the questions in the EFRAG Preliminary Consultation Document. Responses are requested by 8 December 2016.


​EFRAG issued its Preliminary Consultation Document on IFRS 16 Leases on 12 October 2016. The Preliminary Consultation Document can be found here.

In the attached questionnaire (here), EFRAG is specifically seeking the views of users and user organisations. Users and user organisations are also encouraged to respond to the questions in the Preliminary Consultation Document and to raise any issues with EFRAG that are not specifically addressed in either the Preliminary Consultation Document or this questionnaire.

Your views are requested by 8 December 2016. You can provide your answers to the user questionnaire by clicking on the 'Comment publication' link below or sending the completed questionnaire by email to Sara Garcia Alvarez (sara.garciaalvarez@efrag.org).