Lease accounting– ACT response to IASB discussion paper | The Association of Corporate Treasurers

Lease accounting– ACT response to IASB discussion paper

The IASB has been seeking comments on their discussion paper on leasing. The proposals made jointly with the FASB would remove the category of operating leases and instead all leases would be capitalised as a “right of use asset” based on the cashflows from the rental payments. The ACT is broadly speaking supportive of this approach.

Discussion Paper: Leases, preliminary views issued by the IASB march 2009

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