With more investment planned for public-private partnerships, PFI is not going to go away.
leases
Hello. Quick question for anyone with knowledge of BPRA (business premises renovation allowance).
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Steve Collings considers some frequently asked questions in the areas of tainting rules in IAS 39 and deferred tax implications, among others.
The FAQ include:
Changes to lease accounting will be finalised later this year and are expected to have significant implications for businesses that depend on leases.
1
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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Steve Collings assesses the accounting treatment for leases and hire purchase contracts.
