IFRS industry insights: Shipping industry implications of the revised leasing exposure draft

Published on: 07 Jul 2013

This publication looks specifically at implications of the revised exposure draft on leases in the shipping industry, considering:

  • Leases coming on balance sheet for lessors
  • Definition of a lease
  • Lessees with straight-lined expense for properties but front-loaded for many other assets
  • Lessors derecognise most not-property assets and have front-loaded income.

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