EFRAG Board meeting 7 April 2021

07/04/2021 - 07/04/2021
16:00 - 17:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels
EFRAG Financial Reporting Board

Running order

16:00 - 16:03 01 Opening, welcome and apologies
16:03 - 17:35 02 Rate-regulated Activities
17:35 - 18:30 03 Lease Liability in a Sale and Leaseback (Amendment to IFRS 16)
Presenters
Jean-paul Gauzes
Documents
Presenters
Chiara Del Prete
Documents
Presenters
Leases team
Documents

Meeting news

Meeting documents

00-00 EFRAG Board meeting 7 April 2021 - Updated agenda.pdf
02-01 RRA Cover note - EFRAG Board 07-04-21.pdf
02-02 - EFRAG DCL ED Regulatory Assets and Regulatory Liabilities - EFRAG Board 07-04-21.pdf
Draft comment letter
02-03- RRA Snapshot of ED- EFRAG Board- 07-04-21.pdf
02-04 - Early-stage effects analysis- Preparer feedback - EFRAG Board 07-04-21.pdf
02-05 -Early-stage effects analysis User outreach report- EFRAG Board 07-04-21.pdf
03-01 Cover Note - Lease liability in a Sale and Leaseback - EFRAG Board.pdf
Cover Note
03-02 Comment letter recommended by EFRAG TEG- ED Lease Liability in a Sale and Leaseback.pdf
Draft comment letter
03-03 Alternative Comment letter (not recommended by EFRAG TEG - ED Lease Liability in a Sale and Leaseback.pdf
Draft comment letter