Welcome to the website of the IFRS Foundation and the IASB

Sunday 29 May 2016

Banner graphic

Project news


 Tentative decisions from December 2009 Board meeting

18 December 2009

In December 2009, the Board tentatively decided how to account for leases that include contingent rental arrangements for the lessee and the lessor and residual value guarantees for the lessee. The Board also discussed the scope of the proposed new leases requirements.

Click here for more details.