EFRAG publishes summaries of IASB re-deliberations to date on Revenue Recognition and Leases
02 May, 2011
The European Financial Reporting Advisory Group (EFRAG) has prepared summaries of the IASB's re-deliberations to date on the Revenue Recognition and Leases projects, highlighting the changes made from the Exposure Drafts published in 2010 and the concerns the changes are intended to resolve.
The summaries have been prepared in order to stimulate the discussions at EFRAG's outreach events, organised in co-operation with National Standard Setters throughout Europe. The purpose has been to enable participants assessing whether raised concerns with the Revenue Recognition and Leases projects have been resolved.
In addition, the documents can be helpful to everyone in Europe who wishes to assess whether, at this stage of the IASB re-deliberations, concerns have been appropriately addressed and new issues have not arisen.
Please click for further information on the EFRAG website:
- Summary of revenue recognition re-deliberations to date (PDF 254k)
- Summary of leases re-deliberations to date (PDF 144k)
- Overview of dates and places for the EFRAG and NSS outreach events