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Leases

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Thinking Allowed — The new lease accounting
31 Aug 2016
This publication explains the new requirements and gives you some tools for assessing how your financial statements are likely to be affected. It identifies the areas where accounting judgement will be required—mainly around identifying whether you have a lease or a service agreement, or both; renewal options; and determining the discount rate, particularly on property leases.
Point of view — Property occupiers implications of the new leasing standard
14 Jan 2016
This publication highlights issues from the new leasing standard that will be of interest to property occupiers.
Robert Bruce interviews — Bringing greater clarity to leases: IFRS 16
13 Jan 2016
In this video interview, Robert Bruce talks with IASB Chairman, Hans Hoogervorst and Deloitte's Global IFRS Leader, Veronica Poole about the new Standard on lease accounting, IFRS 16. The 14-minute video interview discusses: the implications of the new Standard; its implementation; why it was required; what changes it will bring about; what companies, investors, and the capital markets need to know and understand; and the issues which they are all going to have to tackle in the coming years as a result.
IFRS Project Insights — Leases
02 Nov 2015
This edition of IFRS Project Insights provides a summary of the IASB's project on leases. This publication has been updated as of October 2015 and summarises the tentative decisions made to date by the IASB, and areas of divergence between the IASB and FASB.
Need to know — Decisions reached on leases project at March 2014 joint IASB and FASB meeting.
02 Apr 2014
The IASB and its U.S. counterpart the Financial Accounting Standards Board (FASB) held a joint meeting in March to redeliberate the leases project following their 2013 joint exposure draft. This edition of Need to know summarises the diverging decisions on the leasing project reached by the FASB and IASB at their March 2014 meeting.
Stay Tuned Online — IFRS and UK GAAP update November 2013
09 Dec 2013
The following topics are covered in the November 2013 webcast: 1 - findings from our 2013 annual reporting survey, 2 - changes to IFRS 9 – hedge accounting, 3 - year-end reminders, including narrative reporting and 4 - latest IFRS and UK GAAP developments.
Deloitte comment letter on joint leases ED
13 Sep 2013
We believe that conceptually the right-of-use (ROU) asset approach appropriately depicts the rights and obligations for lessees and should serve as the foundation for changes to the recognition and measurement requirements in the current lease standards. However, we have some concerns about specific aspects of the proposal.
IFRS industry insights: Implications of the revised leasing exposure draft on the power and utilities sectors
22 Aug 2013
This publication highlights issues from the revised exposure draft on leases that will be of interest to those in the power and utilities industries.
Stay Tuned Online — IFRS and UK GAAP update July 2013
05 Aug 2013
The topics covered in the July 2013 webcast include: 1 - a round up of UK corporate reporting news, including the following items which apply for September 2013 year ends - the new narrative reporting regulations, which require companies to prepare a strategic report and the new regulations that overhaul the reporting of directors’ remuneration, 3 - the IASB’s exposure draft on accounting for leases and 4 - other IASB developments.
IFRS industry insights: Shipping industry implications of the revised leasing exposure draft
07 Jul 2013
This publication looks specifically at implications of the revised exposure draft on leases in the shipping industry.

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