Global

IFRS – leases 

Proposed lease accounting changes could affect almost all reporting entities.
IFRS – leases
The IASB and FASB plan to introduce a new accounting model for lessees and lessors. The proposals are a response to long-standing criticism that current lease accounting is too permissive of off-balance sheet accounting by lessees and too rules-driven.

 IFRS insights on leases

Leases for Banks
Leases: Final Approach or Go-around?
New on the Horizon

 IFRS Newsletters: Leases


These newsletters provide an update on the joint IASB/FASB project on leases. They include an overview, summaries of recent meetings, current status and the anticipated timelines for completion.


 Other resources

FASB/IASB Revised Lease Accounting
FASB and IASB Issue Revised ED