New on the Horizon: Leases for banks

New on the Horizon: Leases for banks

Banks said that the 2010 lease accounting proposals were ‘complex, costly and would reduce comparability’. The IASB’s and the FASB’s joint leases project continues to be a hot topic for banks. The Boards published revised proposals in May 2013. This publication looks at the potential impact of the revised proposals on banks and highlights the issues relevant to banks.


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