IFRS 16 Post-implementation Review Active Exposure draft consultation Kathrin Schoene Juan Jose Gomez de la Calzada Aleksandra Sivash Menu: Project phase Description Documents Meeting documents Meetings Projects news Consultation 23/09/2025 CL 001 - Felipe Herranz - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 23/09/2025 CL 002 - Autostrade per l'Italia S.p.A. - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 25/09/2025 CL 003 - EFFAS - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 30/09/2025 CL 004 - ICAC - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 30/09/2025 CL 005a - AFRAC - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 30/09/2025 CL 005b - AFRAC - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 30/09/2025 CL 006 - Leaseurope - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 01/10/2025 CL 007 - Assuralia - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 01/10/2025 CL 008 - ESMA - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 02/10/2025 CL 009 - OIC - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 02/10/2025 CL 010 - DASB - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 03/10/2025 CL 011 - ANC - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received 03/10/2025 CL 012 - ESBG - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received Meeting documents 28/07/2025 Draft Comment Letter - PIR IFRS 16 Leases Draft comment letter
IFRS 16 Post-implementation Review Active Exposure draft consultation Kathrin Schoene Juan Jose Gomez de la Calzada Aleksandra Sivash
23/09/2025 CL 002 - Autostrade per l'Italia S.p.A. - EFRAG DCL PIR IFRS 16.pdf Comment Letter Received