Endorsement consultation

22/11/2022
01 - ICAC - DEA-Lease liability in a Sale and Leaseback.pdf
Comment Letter Received
04/01/2023
02 - DTAG - DEA-Lease liability in a Sale and Leaseback.pdf
Comment Letter Received
05/01/2023
03 - Siemens Energy Global - DEA-Lease liability in a Sale and Leaseback.pdf
Comment Letter Received
17/01/2023
04 - OIC- DEA-Lease liability in a Sale and Leaseback.pdf
Comment Letter Received
10/11/2022
DEA - Invitation to comment - Lease Liability in a Sale and Leaseback - Final.pdf
Draft endorsement advice
25/10/2022
EC Letter Requesting Advice - Lease Liability in a Sale and Leaseback Amendments to IFRS 16.pdf
Other Document from External Party
09/11/2022
Letter to the EC Providing Advice - Lease liability in a Sale and Leaseback - Public consultation.pdf
Draft endorsement advice
22/09/2022
Published Amendments - Lease Liability in a Sale and Leaseback Amendments to IFRS 16.pdf
IASB document

Exposure draft consultation

22/02/2021
CL001 - Lease liability in a sale and leaseback - NASB.pdf
Comment Letter Received
19/02/2021
CL002 - Lease liability in a sale and leaseback - CNC (Portugal).pdf
Comment Letter Received
12/03/2021
CL003 - Lease liability in a sale and leaseback - DASB.pdf
Comment Letter Received
23/02/2021
CL004 - Lease liability in a sale and leaseback - ICAC.pdf
Comment Letter Received
11/03/2021
CL005 - Lease liability in a sale and leaseback - SEAG.pdf
Comment Letter Received
19/03/2021
CL006 - Lease liability in a sale and leaseback - ASCG.pdf
Comment Letter Received
25/03/2021
CL007 - Lease liability in a sale and leaseback - BusinessEurope.pdf
Comment Letter Received
29/03/2021
CL008 - Lease liability in a sale and leaseback - ANC.pdf
Comment Letter Received
30/03/2021
CL009 - Lease liability in a sale and leaseback - Swedish Financial Reporting Board.pdf
Comment Letter Received
30/03/2021
CL010 - Lease liability in a sale and leaseback - Actéo - AFEP - Medef.pdf
Comment Letter Received
24/03/2021
Exposure draft lease liability in a sale or leaseback.pdf
IASB document
11/05/2021
Feedback statement on EFRAG's DCL Lease Liability in a Sale and Leaseback.pdf
Feedback statement - comments received
08/04/2021
Final Comment letter - ED Lease Liability in a Sale and Leaseback - Signed.pdf
Comment Letter