Global Standards for the world economy

Wednesday 15 July 2020

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Discussion paper and comment letters [Mar 2009]


 Discussion paper and comment letters

On the 19 March 2009 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) launched a public discussion on lease accounting by publishing their preliminary views in a joint discussion paper.

The discussion paper Leases: Preliminary Views is a response to concerns raised by investors and other users of financial statements regarding the treatment of lease contracts under International Financial Reporting Standards (IFRSs) and US generally accepted accounting principles (GAAP).

Comment letter deadline: The discussion paper was open for comment until 17 July 2009. The comment period is now closed. To view the comment letters click here.

Access the due process documents


Due process documents
Discussion paper: Leases: Preliminary Views[English] [PDF, 593 KB]
Discussion paper: ディスカッションペーパー [Japanese] [PDF, 938 KB]

Related information

Click here for a webcast recording on the discussion paper (13 May 2009)

Click here for the IASB Snapshot on the discussion paper

Click here for letters received outside the comment period.