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.

Download the full publication below.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.