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.