Sunday 19 May 2013
2 to 2J
2 to 2J: Leases [Zip]
3 to 3E
6
6A
3 to 3E: Leases [Zip]
Cover note
Lessor accounting – Accounting models
5 to 5J
5 to 5J: Leases [Zip]
2A to 2I
9 to 9C
2A to 2I: Leases: Lessor accounting [Zip]
9 to 9C: Leases [Zip]
9 to 9G
9 to 9G: Leases [Zip]
10 to 10G
10 to 10G: Leases [Zip]
9
9B
9C
9D
Cover memo (revised 11 January)
Subsequent measurement of leases with options and contingent rentals under amortised cost
Scope - Exclusion of short-term leases
Lessor accounting and investment properties
4D
Reposted from December 2009 meeting - Scope - Purchases and sales of the underlying asset
4 to 4F
4 to 4F: Leases [Zip]
5A to 5H
5A to 5H: Leases: Lease accounting [Zip]
10 to 10D
10-10D - Join meeting papers: Leases [Zip]
6B
Comment Letter Summary
Plan for Deliberations
15
15A
Lessor Accounting
11
11A
11B
11C
11D
11E
Sale and Leaseback Transactions
Impairment of right-of-use asset
Revaluation of right-of-use asset
Initial direct costs
Transition
Lessor Accounting - Right-of-use Model
Lessor Accounting - Right-of-Use Model: Additional Examples