Switzerland

Details

  • Service: Audit, Accounting Rules Code of Obligations
  • Type: Regulatory update
  • Date: 8/12/2013

The planned redefinition on accounting for leasing contracts 

On 16th May 2013 the international Accounting Standards Board (IASB) and the us-american Financial Accounting Standards Board (FASB) have published a revised draft for a standard on financial statements of leasing contracts (ED/2013/6 Leases).
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A final standard would replace the rules of IAS 17 as well as the related interpretations (IFRIC 4, SIC-15, SIC-27).

 

Our factsheet "The planned redefinition on accounting for leasing contracts" provides an overview of the most important proposals of the revised draft to a new leasing standard.