Leases basis for conclusions on exposure draft [electronic resource]
Language: English Publication details: London IFRS Foundation 2010ISBN:- 9781907026881
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 150719-2001 |
Accompanies the proposed International Financial Reporting Standard set out in the exposure draft Leases (see E150718). 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.