Herziene exposure draft lease accounting

De International Accounting Standards Board (IASB) en de Financial Accounting Standards Board (FASB) hebben een herziene Exposure Draft inzake lease accounting ter commentaar voorgelegd. De IASB en de FASB beogen hiermee de transparantie voor beleggers te vergroten: 'The proposal aims to improve the quality and comparability of financial reporting by providing greater transparency about leverage, the assets an organisation uses in its operations and the risks to which it is exposed from entering into leasing transactions.'