descarga (1)

The FASB tentatively decided on a dual-recognition approach for lessee accounting, while the IASB favored a single-model approach. For lessor accounting, the boards generally agreed that a “lessor should determine lease classification (Type A versus Type B) on the basis of whether the lease is effectively a financing or a sale, rather than an operating lease”; however, the boards differed on how to assess certain types of leases.

Summary of tentative decisions