Canada - English


  • Industry: Industrial Markets, Transportation
  • Type: Regulatory update, White paper
  • Date: 8/21/2013

Shipping insights briefing: Leases 

Nearly two and a half years ago KPMG issued a Shipping Insights Briefing, highlighting proposed changes to accounting for leases. It suggested in the future many more charter arrangements would come "on balance sheet."

Shipping insights briefing: Leases
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The accounting standards setters have spent the intervening period reconsidering their position. Last month, revised proposals were released. Many of the criticisms have been addressed and new complexities added but the basic thrust - all leases on balance sheet - remains.


Laurent L. Giguère

Laurent L. Giguère

Partner, Audit


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