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Leases basis for conclusions on exposure draft [electronic resource]

By: Language: English Publication details: London IFRS Foundation 2010ISBN:
  • 9781907026881
Subject(s): Online resources: Summary: 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.

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.