Legislation and Regulations
International Accounting Standards
Agencies: International Accounting Standards Board (IASB) & Financial Accounting Standards Board (FASB)
Summary: Revision of current international accounting standards for lessees and lessors.
Status: Draft discussion paper released internally at IASB and FASB on October 2008; Exposure draft for public comment expected to be released March 2009.
Recent Draft Text: FASB IASB Draft Paper
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