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Comment deadline reminder – leases DP

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11 Jul 2009

We remind you that comments are due on 17 July 2009 on the Discussion Paper (DP): Leases – Preliminary Views.

The DP was issued jointly by the IASB and the US FASB on 19 March 2009. Comments are requested by 17 July 2009. In the DP the IASB and the FASB propose a possible new model for lease accounting. The model is based on the principle that all leases give rise to liabilities for future rental payments and assets (the right to use the leased asset) that should be recognised in an entity's statement of financial position.


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