IFRS newsletter - English - September-October 2010 - Mazars - Hungary
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IFRS newsletter - English - September-October 2010
The IASB issued the long-awaited exposure draft on leases.
If the Board’s proposals are finalised, all leases will have to be recognised in the lessee’s statement of financial position, regardless of whether it is an operating or a finance lease. The accounting treatment of leases is also drastically changed for lessors.
Beyond the GAAP brings you a two-part update on the main measures which should replace IAS 17 by the end of 2011.
IFRS newsletter - English - September 2010 (.pdf - 339.45 kB)
IFRS newsletter - English - October 2010 (.pdf - 1.33 MB)
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