Changes to lease accounting will be finalised later this year and are expected to have significant implications for businesses that depend on leases.
lease accounting
Steve Collings outlines the IASB’s proposed changes to lease accounting regulations and offers practical examples of how they will apply in company reporting.
The IASB has issued new proposals on lease accounting to mitigate the risk of 'off balance sheet' transactions. Steve Collings offers a guide to the proposed standards.
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