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Leases exposure draft [electronic resource]

By: Language: English Publication details: London IFRS Foundation 2010ISBN:
  • 9781907026874
Subject(s): Online resources: Summary: 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).
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Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 150718-2001

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).