Wednesday 19 June 2013
12
12A
12B
12C
Cover note Sweep issue: Consequential amendments to IAS 40 Cover paper Sweep Issue - Transition [Zip File]
3
3A
Cover paper Sweep issue—lease components and classification of leases [Zip File]
3B
Cover paper
Sweep issue — sale and leaseback transactions
Sweep Issues: SLE Approach and Lease Classification
3C
3D
3E
3F
3G
3H
Lessee - Statement of Financial Position
Lessee - Statement of Cash Flows
Lessee Disclosures
Lessee transition - measurement of the ROU asset
Lessor accounting : measurement of the underlying asset when a lease terminates prematurely
Interim disclosures
Exposure Draft comment period and permission to begin the balloting process
Due Process
Cover memo
Lease accounting: overview of papers to be discussed at this meeting
Lessee accounting approaches
Lessor accounting - consequences of lessee decisions
How to determine 'the line' for different types of leases
Summary of feedback received during outreach activities
2
2A
2B
2C
2C - add
2D
2E
2F
Cover note
Working Group Meeting Summary
Lessee accounting - introduction and overview
Addendum to Agenda Paper 2C (Lessee accounting approaches)
Lessee accounting - Illustrations
Leases excluded from the scope of receivable and residual approach
Consequences of lessee accounting discussion and lessor investment property decision
5 to 5C
Agenda Papers 5 to 5C: Leases [Zip]
2J
2K
8
10
10A
10B
2 to 2K
Lessor disclosures (discussion deferred from October)
Transition - other considerations (discussion deferred from October)
Transition - sale and leaseback (discussion deferred from October)
IFRS 1 - exemption for leases
Consequential amendments for business combinations and borrowing costs and transition requirements
Transition - secured borrowings
Agenda Papers 2 to 2K [Zip]
2G
2H
2I
2L
Hand-Out
Lessor accounting—variable lease payments and measurement of residual asset
Fair value requirement for lease receivables and transfers of lease receivables
Presentation: Lessor statement of comprehensive income
Lessor disclosures
Consequential amendments to IAS 40
Lessor accounting
Lessee transition
Lessor transition
Transition reliefs and disclosures
Transition - other considerations
Transition - sale and leaseback
Lessor approaches
Leases Hand-out (2)
Scope—inventory
Presentation: lessor statement of financial position
Presentation: lessor statement of cash flows
Applicability of financial asset guidance to the right to receive lease payments
Lessor subsequent measurement issues
Lessor accounting: residual value guarantees
5
5 - appA
5A
5B
5C
5D
5D - appB
5E
5E - appA
5F
5G
5G - add
APPENDIX A - Cover memo (5)
Presentation—Lessee Statement of Financial Position
Presentation—Lessee Statement of Cash Flows
Lessee disclosures—Short term leases
Lessee disclosures
APPENDIX B - Lease Disclosures - Illustrations (5D)
Accounting for variable lease payments?Variable lease payments that depend on an index or a rate
APPENDIX A - Illustrative reassessment examples of variable lease payment
Embedded derivatives
Lessor Accounting
Addendum to Agenda Paper 5G (Lessor Accounting)
2B-appB
2A-appA1
2D-app
Lessee accounting: subsequent measurement issues
Residual value guarantees—lessees
APPENDIX B - Agenda Paper 2B (2B)
APPENDIX A1 - Lessor Examples: Lease where the lessor is a financial institution (2A)
Subleases
Accounting for short-term leases
Sharia-compliant leases—lessor issues [repost from May]
APPENDIX - Financial Reporting Issues relating to Islamic Finance (2D)
2A-app
2D-appA
2F-appA
2F-appB
2H-appB
Cover Memo
Sharia-compliant leases—lessor issues
APPENDIX - Financial Reporting Issues relating to Islamic Finance (2A)
Contract modifications or changes in circumstances after the date of inception of the lease
Distinguishing between lease accounting approaches
Lessee accounting—other-than-finance lease
APPENDIX A - Lease with increasing payments, with payment made at the beginning of the period (2D)
Lessor accounting—finance lease—measurement and presentation
Lessor accounting—other-than-finance lease
APPENDIX A - Illustration of Approaches - Lease of a depreciating asset where the fair value exceeds the carrying value at commencement (2F)
APPENDIX B - Illustration of sale or assignment of lease receivables under Approach 1 and Approach 2 (2F)
Reassessment of options in a lease
Reassessment of discount rate in a lease
APPENDIX B - Illustration of Approaches - Reassessing the discount rate when lease payments change (2H)
1
1A
1B
1D
1D-app
1E
1F
1G
1H
1H-appC
1I
1I-appA
1J
1K
1L
Accounting for variable lease payments—disguised minimum lease payments
Accounting for variable lease payments—high threshold lease payments
Definition of a lease
APPENDIX - Definition of a lease - application examples (1D)
Types of leases—Cover memo
Types of leases—Is more than one accounting approach necessary?
Determining a lease to be a finance lease or an other-than-finance lease
Lessee accounting—other-than-finance leases
APPENDIX C - Lease with even payments, with payment made at the end of the period (1H)
Lessor accounting—other-than-finance leases
APPENDIX A - Illustration of Approach 2 and Approach 3 when pattern does not equal benefit pattern (1I)
Lessee accounting—finance leases
Lessor accounting—finance leases—underlying asset
Lessor accounting—finance leases—measurement
5D-appB
11
11A
11B
11C
11D
11E
11F
11G
11H
11I
11J
Confirmation of the right-of-use model
Scope
Supplement: presentation of short-term leases
Leases: Distinguishing between a lease and a purchase or sale
Accounting for purchase options
APPENDIX B - Illustration of approaches in a lease with a bargain purchase option (5D)
Initial direct costs
Inception vs. commencement
Sale and leaseback: cover memo
Sale and leaseback: when does transaction occur?
Sale and leaseback: recognition of gains or losses
Sale and leaseback: partial asset or whole asset approach
Sale and leaseback: lessee accounting
Determination of the discount rate in a lease
Contracts that contain a lease: which components to separate
Contracts that contain a lease: how to allocate between components
5A-appA
Examples to distinguish a service from a lease: Education Session
Accounting for variable lease payments
APPENDIX A - Application of Approaches (5A)
Accounting for options to extend or terminate a lease
Principles relating to the definition of a lease
Principles relating to the definition of a lease: Specified asset
Principles relating to the definition of a lease: Right to control the use of an asset
Types of leases—the case for other-than-finance leases
Other lease payment considerations
4
Comment letter summary
Redeliberations plan
Definition of a lease: some preliminary thoughts
15
Summary of Outreach Activities To Date