Wednesday 22 May 2013
IASB
IASB January 2009 Meeting Update
8
8A
8B
8C
8D
Leases: Cover note
Leases: Consideration of Lease Term, Purchase Options, Contingent Rentals and Residual Value Guarantees
Leases: Subsequent Measurement
Lease presentation
Lease accounting: Subleases
13
13A
13B
13C
13D
13E
Leases: Overview of approach for Discussion Paper
Leases: Options to extend or terminate a lease
Leases: Contingent rentals
Leases: Lessee's measurement of the right of use asset and obligation to make rental payments
Leases: Lease classification
12
12A
12B
Leases - Purpose of meeting and overview of papers
Leases - Other lessee obligations
Leases - Variable lease payment
4
4A
4B
4C
Leases - Cover paper
Measurement of a lessee's liability to the lessor
Measurement of a lessee's right to use asset
Initial recognition of assets and liabilities in lease contracts
2
2A
2B
Leases - Options to terminate or extend a lease
Leases - Different approaches to accounting for options to extend or terminate a lease
16
Leases - Scope
12C
12D
Leases - Covering memo
Leases - Identification of assets and liabilities arising in a simple lease
Leases - Analysis of different accounting models for a simple lease
Leases - History of lease accounting
Leases - Academic research on lease accounting
1
3
5
6
7
9
10
11
Project Overview and summary
History of Lease Accounting
Academic research on Lease Accounting
Asset and Liability definitions
Identification of Assets and Liabilities arising in in a simple Lease
Analysis of different accounting models for a simple Lease
Characteristics and terms of common lease contracts
Initial Recognition Of Assets And Liabilities In Lease Contracts
Identification of Assets and Liabilities arising in a Lease with a Lessee option to review
Analysis of Different Accounting Models For A Lease With A Lessee Option To Renew
Options to Terminate A Lease