IFRS News: Emerging Issues and Practical Guidance

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Executive Summary

This paper follows on from the article in last month's IFRS news on the lease accounting discussion paper. Marian Lovelace looks in more detail at the proposals announced in March and their implications for businesses. The basic lease accounting model under IFRS has not changed since the adoption of IAS 17, 'Leases', in 1982. It has been the subject of significant criticism from some quarters for almost as long.

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