SnapShot: Lease Accounting Changes

SnapShot: Lease Accounting Changes

August 2010

This snapshot is an introduction to a proposed IFRS on leases. The project is being undertaken jointly by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). This snapshot provides an overview of the proposals published for public comment by the IASB and the FASB on 17 August 2010.

Keywords: Lease Accounting, FAS, IASB, Operating Leases, IFRS

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