Leases: Back to the fundamentals
The long awaited lease accounting standard, that began with a project proposal in 2006 is finally on its way to becoming a reality. After issuing two exposure drafts followed by a fairly long period of re-deliberations, the International Accounting Standards Board (IASB) announced on 30 October 2015...
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2015
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1454 |
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Institution: | Singapore Management University |
Language: | English |