Leases [electronic resource] exposure draft
Leases exposure draft [electronic resource]
- London IFRS Foundation 2010
A draft which sets out proposed changes to lease accounting, and which has been drawn up by the International Accounting Standards Board and the US Financial Accounting Standards Board. The proposals present a new approach to lease accounting to ensure that assets and liabilities arising under leases are recognised in the statement of financial position. Deadline for comments is 15 December 2010. See also accompanying 'Basis for Conclusions' document (E150719).
9781907026874
International
A draft which sets out proposed changes to lease accounting, and which has been drawn up by the International Accounting Standards Board and the US Financial Accounting Standards Board. The proposals present a new approach to lease accounting to ensure that assets and liabilities arising under leases are recognised in the statement of financial position. Deadline for comments is 15 December 2010. See also accompanying 'Basis for Conclusions' document (E150719).
9781907026874
International