On 16 May 2013, the IASB issued the revised Exposure Draft Leases (ED) to propose changes in the accounting guidance for arrangements that are or contain leases. As one of the consequences, lessees will be required for all arrangements that would fall into the definition of a lease to recognise and measure right-of-use assets at cost and lease liabilities at the present value of the lease payments. EFRAG and the National Standard Setters are performing a field-test in order to evaluate how these proposals would affect European companies applying IFRS.
EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in field-testing of the proposed accounting guidance for leases
22 de mayo de 2013 | Actualidad