000			01106cad a22002055a 4500
001			E150718
008			100823s2010 xxk f 000 0 eng d
020			_a9781907026874
035			_a(Sirsi) u150718
041	0		_aeng
110	2		_aIFRS Foundation _95876
245	0	0	_aLeases _bexposure draft _h[electronic resource]
260			_aLondon _bIFRS Foundation _c2010
520			_aA 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).
590			_aKA NTK
651		4	_aInternational
690			_aPROPERTY-LANDLORD AND TENANT-LEASES
856	4	0	_uhttps://www.ifrs.org/Current+Projects/IASB+Projects/Leases/ed10/Ed.htm _zView the exposure draft free of charge at www.ifrs.org
942			_n0
999			_c110956 _d110956