IFRS 16 Leases Completed Published in the Official Journal Hocine Kebli Ioana Kiss Menu: Project phase Description Documents Projects news Exposure draft consultation 22/01/2014 Brussels_User_Outreach_event_feedback.pdf Feedback statement – outreach event 30/06/2014 ED_Leases_-_Additional_public_consultation.pdf Other EFRAG paper 14/10/2013 EFRAG Final Comment Letter on the revised ED Leases.pdf Comment Letter 08/07/2013 EFRAG's Draft Comment Letter.pdf Draft comment letter 18/11/2013 EFRAG's feedback statement on the 2013 Exposure Draft.pdf Feedback statement - comments received 14/04/2014 EFRAG_limited_survey_on_the_simplifications_to_ED_Lease.pdf Other EFRAG paper 15/10/2014 Feedback_report_on_additional_public_consultation.pdf Feedback statement - comments received 07/12/2015 Feedback_report_on_loan_covenants_consultation.pdf Feedback statement - comments received 22/01/2014 Leases-ED-Basis-for-Conclusions-May-2013.pdf IASB document 22/01/2014 Leases-ED-Illustrative-Examples-May-2013.pdf IASB document 22/01/2014 Leases-ED-Standard-May-2013.pdf IASB document 16/06/2015 Leases_-_150615_Letter_to_IASB_for_public_fatal_flaw_review.pdf Other EFRAG paper 14/07/2014 Leases_-_Additional_consultation_Users.pdf Other EFRAG paper 22/01/2014 Leases_ED_-_Feedback_from_Users_-_other_meetings.pdf Feedback statement - comments received 15/04/2014 Report on limited survey on the proposed simplifications to ED Lease.pdf Feedback statement - comments received 14/11/2013 Report on the joint field-test.pdf Feedback statement – field test 15/10/2014 Summary_report_outreach_event_in_Brussels_-_Leases.pdf Feedback statement – outreach event 22/01/2014 Vilnius_Feedback_Statement_22_July_2013_-_final.pdf Feedback statement – outreach event Endorsement consultation 22/02/2017 CL 01 - Draft Endorsement Advice - BDI Federation of German Industries.pdf Comment Letter Received 02/03/2017 CL 02 - Draft Endorsement Advice - UK FRC.pdf Comment Letter Received 08/03/2017 CL 03 - Draft Endorsement Advice - BASF SE.pdf Comment Letter Received 08/03/2017 CL 04 - Draft Endorsement Advice - Allianz.pdf Comment Letter Received 08/03/2017 CL 05 - Draft Endorsement Advice - CFA Institute.pdf Comment Letter Received 09/03/2017 CL 06 - Draft Endorsement Advice - ICAEW.pdf Comment Letter Received 09/03/2017 CL 07 - Draft Endorsement Advice - Deutsche Telekom.pdf Comment Letter Received 09/03/2017 CL 08 - Draft Endorsement Advice - EFFAS.pdf Comment Letter Received 10/03/2017 CL 09 - Draft Endorsement Advice - ASCG.PDF Comment Letter Received 10/03/2017 CL 10 - Draft Endorsement Advice - Fresenius SE.pdf Comment Letter Received 10/03/2017 CL 11 - Draft Endorsement Advice -Bayer.pdf Comment Letter Received 10/03/2017 CL 12 - Draft Endorsement Advice - Commerzbank.pdf Comment Letter Received 10/03/2017 CL 13 - Draft Endorsement Advice - Pro7Sat1.pdf Comment Letter Received 10/03/2017 CL 14 - Draft Endorsement Advice -Merck.PDF Comment Letter Received 10/03/2017 CL 15 - Draft Endorsement Advice - Fresenius Medical Care (FMC).PDF Comment Letter Received 10/03/2017 CL 16 - Draft Endorsement Advice - Deutsche Post DHL.PDF Comment Letter Received 10/03/2017 CL 17 - Draft Endorsement Advice - Accountancy Europe (formerly FEE).pdf Comment Letter Received 10/03/2017 CL 18 - Draft Endorsement Advice - FSR (Danish Auditors).pdf Comment Letter Received 13/03/2017 CL 19 - Draft Endorsement Advice - SAP.pdf Comment Letter Received 13/03/2017 CL 20 - Draft Endorsement Advice - Orange.pdf Comment Letter Received 13/03/2017 CL 21 - Draft Endorsement Advice -ASSILEA.pdf Comment Letter Received 13/03/2017 CL 22 - Draft Endorsement Advice - ANC.pdf Comment Letter Received 13/03/2017 CL 23- Draft Endorsement Advice -ASF.pdf Comment Letter Received 13/03/2017 CL 24 - Draft Endorsement Advice - European Savings and Retail Banking Group - ESBG.pdf Comment Letter Received 13/03/2017 CL 25 - Draft Endorsement Advice - CRUF Global.pdf Comment Letter Received 14/03/2017 CL 26 - Draft Endorsement Advice - Daimler AG.pdf Comment Letter Received 14/03/2017 CL 27 - Draft Endorsement Advice - EBF.pdf Comment Letter Received 15/03/2017 CL 28 - Draft Endorsement Advice - FBF (French Banking Federation).pdf Comment Letter Received 15/03/2017 CL 29 - Draft Endorsement Advice - Swedish Enterprise Accounting Group.pdf Comment Letter Received 15/03/2017 CL 30 - Draft Endorsement Advice - BNPP.pdf Comment Letter Received 15/03/2017 CL 31 - Draft Endorsement Advice - CNC (Portuguese Standard Setter).pdf Comment Letter Received 15/03/2017 CL 32 - Draft Endorsement Advice - OIC.pdf Comment Letter Received 17/10/2016 CL01 - Preliminary Consultation Document - KIBE SA.pdf Comment Letter Received 02/12/2016 CL02 - Preliminary Consultation Document -J Wrigley - Fidelity International.pdf Comment Letter Received 02/12/2016 CL03 - Preliminary Consultation Document - ICAEW.pdf Comment Letter Received 02/12/2016 CL04 - Preliminary Consultation Document - ESMA.pdf Comment Letter Received 07/12/2016 CL05 - Preliminary Consultation Document - SNLVLD (English Version).pdf Comment Letter Received 06/12/2016 CL05 - Preliminary Consultation Document - SNLVLD.pdf Comment Letter Received 06/12/2016 CL06 - Preliminary Consultation Document - FEE.pdf Comment Letter Received 06/12/2016 CL07 - Preliminary Consultation Document - ICAC.pdf Comment Letter Received 07/12/2016 CL08 - Preliminary Consultation Document - ANC.pdf Comment Letter Received 07/12/2016 CL09 - Preliminary Consultation Document - Leaseurope.pdf Comment Letter Received 07/12/2016 CL10 - Preliminary Consultation Document - ASSILEA.pdf Comment Letter Received 07/12/2016 CL11 - Preliminary Consultation Document - OIC.pdf Comment Letter Received 07/12/2016 CL12 - Preliminary Consultation Document - Air France KLM.pdf Comment Letter Received 07/12/2016 CL13 - Preliminary Consultation Document - Volkswagen.pdf Comment Letter Received 17/01/2017 CL14 - 1 Preliminary Consultation Document - Deutsche Telekom - Responses to consultation.pdf Comment Letter Received 08/12/2016 CL14 - Preliminary Consultation Document - Deutsche Telekom.pdf Comment Letter Received 06/12/2016 CL15 - Preliminary Consultation Document- VNA -The Dutch association of car leasing companies.pdf Comment Letter Received 08/12/2016 CL16 - Preliminary Consultation Document - Swedish Enterprise Accounting Group.pdf Comment Letter Received 08/12/2016 CL17- Preliminary Consultation Document - Quoted Companies Alliance.pdf Comment Letter Received 08/12/2016 CL18 - Preliminary Consultation Document - ASCG.pdf Comment Letter Received 08/12/2016 CL19 - Preliminary Consultation Document - SAP.pdf Comment Letter Received 08/12/2016 CL20 - Preliminary Consultation Document - Munich Re.pdf Comment Letter Received 08/12/2016 CL21 - Preliminary Consultation Document - Lithuanian Authority of Audit, Accounting, Property Valuation and Insolvency.pdf Comment Letter Received 08/12/2016 CL22 - Preliminary Consultation Document - ASF.pdf Comment Letter Received 12/12/2016 CL23 - Preliminary Consultation Document - Reference not used - Blank document.pdf Comment Letter Received 08/12/2016 CL24 - Preliminary Consultation Document - ESBG.pdf Comment Letter Received 08/12/2016 CL25 - Preliminary Consultation Document - CRUF global.pdf Comment Letter Received 08/12/2016 CL26 - Preliminary Consultation Document - ENGIE.pdf Comment Letter Received 08/12/2016 CL27 - Preliminary Consultation Document - AFRAC.pdf Comment Letter Received 09/12/2016 CL28 - Preliminary Consultation Document - NVL Dutch Leasing Association.pdf Comment Letter Received 09/12/2016 CL29 - Preliminary Consultation Document - BNPP.pdf Comment Letter Received 12/12/2016 CL30- Preliminary Consultation Document - FBF - French Banking Federation.pdf Comment Letter Received 12/12/2016 CL31- Preliminary Consultation Document - UK FRC.pdf Comment Letter Received 13/12/2016 CL32- Preliminary Consultation Document - EFFAS FAC.pdf Comment Letter Received 05/01/2017 CL33- Preliminary Consultation Document - Deutsche Post DHL Group.pdf Comment Letter Received 27/02/2017 CL34 - Preliminary Consultation Document - EFAA.pdf Comment Letter Received 11/10/2016 EFRAG Secretariat Paper - IFRS 16 Leases - Fieldwork on Definition of a Lease.pdf Other EFRAG Secretariat Paper 11/10/2016 EFRAG Secretariat paper - IFRS 16 Leases - Quantitative assessment of accounting impacts.pdf Other EFRAG Secretariat Paper 27/03/2017 EFRAG's Final Endorsement Advice on IFRS 16.pdf Endorsement Advice 12/10/2016 EFRAG's Preliminary Consultation Document Regarding the endorsement of IFRS 16.pdf Draft endorsement advice 12/01/2017 European Banking Authority - Letter to EFRAG on the adoption of IFRS 16 and interactions with prudential requirements.pdf Other Document from External Party 03/01/2017 European Central Bank - Letter to EFRAG on the effects of IFRS 16 on Financial Stability.pdf Other Document from External Party 22/02/2017 IFRS 16 - Europe Economics - Ex ante Impact Assessment (22 February 2017).pdf Effects Study Report 14/02/2017 IFRS 16 Draft Endorsement Advice.pdf Draft endorsement advice 07/11/2016 Public consultation on IFRS 16 Leases - Questionnaire for Users.docx Other EFRAG paper 11/10/2016 The European Commission Letter to EFRAG requesting endorsement advice on IFRS 16 Leases.pdf Other Document from External Party
18/11/2013 EFRAG's feedback statement on the 2013 Exposure Draft.pdf Feedback statement - comments received
15/10/2014 Feedback_report_on_additional_public_consultation.pdf Feedback statement - comments received
22/01/2014 Leases_ED_-_Feedback_from_Users_-_other_meetings.pdf Feedback statement - comments received
15/04/2014 Report on limited survey on the proposed simplifications to ED Lease.pdf Feedback statement - comments received
15/10/2014 Summary_report_outreach_event_in_Brussels_-_Leases.pdf Feedback statement – outreach event
22/02/2017 CL 01 - Draft Endorsement Advice - BDI Federation of German Industries.pdf Comment Letter Received
10/03/2017 CL 15 - Draft Endorsement Advice - Fresenius Medical Care (FMC).PDF Comment Letter Received
10/03/2017 CL 17 - Draft Endorsement Advice - Accountancy Europe (formerly FEE).pdf Comment Letter Received
13/03/2017 CL 24 - Draft Endorsement Advice - European Savings and Retail Banking Group - ESBG.pdf Comment Letter Received
15/03/2017 CL 28 - Draft Endorsement Advice - FBF (French Banking Federation).pdf Comment Letter Received
15/03/2017 CL 29 - Draft Endorsement Advice - Swedish Enterprise Accounting Group.pdf Comment Letter Received
15/03/2017 CL 31 - Draft Endorsement Advice - CNC (Portuguese Standard Setter).pdf Comment Letter Received
02/12/2016 CL02 - Preliminary Consultation Document -J Wrigley - Fidelity International.pdf Comment Letter Received
07/12/2016 CL05 - Preliminary Consultation Document - SNLVLD (English Version).pdf Comment Letter Received
17/01/2017 CL14 - 1 Preliminary Consultation Document - Deutsche Telekom - Responses to consultation.pdf Comment Letter Received
06/12/2016 CL15 - Preliminary Consultation Document- VNA -The Dutch association of car leasing companies.pdf Comment Letter Received
08/12/2016 CL16 - Preliminary Consultation Document - Swedish Enterprise Accounting Group.pdf Comment Letter Received
08/12/2016 CL17- Preliminary Consultation Document - Quoted Companies Alliance.pdf Comment Letter Received
08/12/2016 CL21 - Preliminary Consultation Document - Lithuanian Authority of Audit, Accounting, Property Valuation and Insolvency.pdf Comment Letter Received
12/12/2016 CL23 - Preliminary Consultation Document - Reference not used - Blank document.pdf Comment Letter Received
09/12/2016 CL28 - Preliminary Consultation Document - NVL Dutch Leasing Association.pdf Comment Letter Received
12/12/2016 CL30- Preliminary Consultation Document - FBF - French Banking Federation.pdf Comment Letter Received
05/01/2017 CL33- Preliminary Consultation Document - Deutsche Post DHL Group.pdf Comment Letter Received
11/10/2016 EFRAG Secretariat Paper - IFRS 16 Leases - Fieldwork on Definition of a Lease.pdf Other EFRAG Secretariat Paper
11/10/2016 EFRAG Secretariat paper - IFRS 16 Leases - Quantitative assessment of accounting impacts.pdf Other EFRAG Secretariat Paper
12/10/2016 EFRAG's Preliminary Consultation Document Regarding the endorsement of IFRS 16.pdf Draft endorsement advice
12/01/2017 European Banking Authority - Letter to EFRAG on the adoption of IFRS 16 and interactions with prudential requirements.pdf Other Document from External Party
03/01/2017 European Central Bank - Letter to EFRAG on the effects of IFRS 16 on Financial Stability.pdf Other Document from External Party
22/02/2017 IFRS 16 - Europe Economics - Ex ante Impact Assessment (22 February 2017).pdf Effects Study Report
11/10/2016 The European Commission Letter to EFRAG requesting endorsement advice on IFRS 16 Leases.pdf Other Document from External Party
