CESR published today two comment letter to the European Financial Reporting Aadvisory Group (EFRAG), one on EFRAG's draft comment letter on the IASB's Exposure Draft Derecognition and another on EFRAG’s draft comment letter on the IASB/FASB’s joint Discussion Paper 'Preliminary Views on Leases'.
CESR's statment on derecognition can be viewed here.
CESR's statment on leases can be viewed here.