Sunday 19 May 2013
4
4A
4B
4C
4D
Update on Leases project
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
6
Lessee accounting: subsequent measurement of the right-of-use
Definition of a lease and two types of leases
7
7A
Leases Board Paper - Two types of leases