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Thursday 23 October 2014

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Leases

Leases


 Leases

The objective of the project is to develop a new Leases Standard that establishes the principles that lessees and lessors should apply to report useful information to investors and analysts about the amount, timing and uncertainty of cash flows arising from a lease. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.

Project stages

Research documents

Board deliberations

Consultation

Issued documents

Stage 1: completed July 2006
Stage 2: completed March 2009