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As regards the Leases project, the IASB has asked its staff to devote themselves to drafting the final standard. The Board has now finished its redeliberations, and is still hoping to publish the standard by the end of 2015.
At this key stage in the proceedings, Beyond the GAAP has decided to present a full overview of the decisions taken by the Board since the publication of the second exposure draft in 2013. We hope that this review will give readers a better understanding of the impact that the new standard on lease accounting will have on financial statements.
Highlights
- IFRS
- European highlights
A closer look
- Leases: curtain falls on redeliberations
- IFRS 15 and Topic 606: IASB and FASB continue to discuss practical implementation issues