This newsletter provides a summary of the IASB’s and FASB’s most recent discussions on the leases project.
Issue 18 – 2019 effective date for new standard
A 2019 effective date for the new leases standard has been set by the IASB in its final public meeting on the project.
21 October 2015
Issue 17 – Permission to ballot for new standard
Different lease accounting models are now under development for IFRS and US GAAP, with the IASB and the FASB deciding to prepare non-converged ballot drafts of their new standards.
20 March 2015
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