Download IFRS – Leases Newsletter PDF

TitleIFRS – Leases Newsletter
File Size1.0 MB
Total Pages21
Table of Contents
                            IFRS - LEASES Newsletter
The future of lease accounting
Highlights
A year is a long time in standard-setting
Recent decisions
Next steps
Real estate leases illustrated
	Fact pattern
	Lessee accounting
	Lessor accounting
Equipment leases - lessor accounting
	Fact pattern
	Lessee accounting
	Lessor accounting
Transition for operating leases
	Fact pattern
	Lessee accounting
Tentative decisions compared with key proposals in the 2010 ED
	Scope
	The models
	Initial measurement
	Subsequent measurement
	Other tentative decisions
	Presentation
	Transition
	First time adoption
	Consequential amendments
For more information
Acknowledgements
                        

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