n Professional Accountant - Proposed new standard on leases - : accounting technical

Volume 2014, Issue 22
  • ISSN : 1680-7537


The new leases standard has been on the cards for a couple of years. The objective of the project is to develop a new leases standard that establishes the principles that lessees and lessors should apply to report useful information to investors and analysts about the amount, timing and uncertainty of cash flows arising from a lease.

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