Leases exposure draft [electronic resource]

By:

IFRS Foundation

Language: English Publication details: London IFRS Foundation 2010ISBN:

9781907026874

Subject(s):

Online resources:

View the exposure draft free of charge at www.ifrs.org

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

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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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