Leases – Public Discussion of a New Common Standard

Article English OPEN
Valášková, Mariana;
  • Publisher: Видавництво Львівської політехніки
  • Subject: leases | comment letter | outreach activities | IASB | FASB | IFRS

The paper focus on the importance of public discussion for developing a new common standard in case of topical lease accounting. To stimulate the public discussion the IASB and the FASB have done several outreach activities and going to continue in obtaining... View more