Preparer part of field work
Lessees and lessors questionnaire
As part of the field work on the leases project, the boards are surveying organisations on their use of, and accounting for, leases. This questionnaire is designed to help inform the boards about these activities. Completing the questionnaire does not require knowledge of the boards’ proposals
There are two questionnaires, one for lessees and the other for lessors. An organisation can complete both questionnaires if they act as both a lessee and a lessor. Please make sure that you select the correct questionnaire to complete. All information obtained will be confidential.
You do not commit yourself to additional field work by completing the questionnaire. However, the questionnaire provides an opportunity for volunteers to express interest in participating in assessing the application of the proposals for lease accounting. The field work would consist of considering the costs and ease or difficulty of applying the new proposals as well as limited consideration of the effects for some of the entity’s lease contracts on the financial statements. At the end participants would be asked to present their findings in workshops with the boards. We plan to hold several workshops across the world, each bringing several companies together. The boards will select a sample from the pool of organisations that express interest in participating in this exercise. The field work will take place during October and workshops during November and December 2010.
Questionnaire deadline
Responses to the questionnaire should be submitted by Thursday 30 September 2010.
How to submit a response
If you wish to complete the lessee questionnaire, please click here (link leads to an external site).
If you wish to complete the lessor questionnaire, please click here (link leads to an external site).
It will take approximately 20 minutes to complete each questionnaire.
If you require further assistance or clarification in completing the questionnaire(s), please contact Aida Vatrenjak at avatrenjak@ifrs.org or Danielle Helmus at dehelmus@fasb.org.