000 00989cad a22002055a 4500
001 E150719
008 100823s2010 xxk f 000 0 eng d
020 _a9781907026881
035 _a(Sirsi) u150719
041 0 _aeng
110 2 _aIFRS Foundation
_95876
245 0 0 _aLeases
_bbasis for conclusions on exposure draft
_h[electronic resource]
260 _aLondon
_bIFRS Foundation
_c2010
520 _aAccompanies 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.
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 item free of charge at www.ifrs.org
942 _n0
999 _c110957
_d110957