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The Proposed New Accounting Standard on Leases in New Zealand

By Kimberley Crook CA and Ravi Kumar CPA On 16 May 2013 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued exposure drafts proposing a new...

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Conceptual Changes to Lease Accounting

By Sybil Smit The IASB and FASB jointly tackle the anomalies in lease accounting. The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB)...

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