In May 2013 the IASB issued a revised Exposure Draft Leases. The IASB proposes that a lessee recognises a right-of-use asset and a lease liability for all leases. The IASB proposes a dual measurement model for the right-of-use asset, a dual model for lessors and modifies the accounting for optional periods and variable payments compared to the original exposure draft issued in August 2010.
EFRAG’s final comment letter on the IASB’s ED/2013/6 Leases
15 de octubre de 2013 | Actualidad