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Thursday 24 September 2020

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Exposure Draft [May 2013]

 Exposure Draft and Comment letters

On 16 May 2013 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) published for public comment a revised Exposure Draft outlining proposed changes to the accounting for leases. The proposal aims to improve the quality and comparability of financial reporting by providing greater transparency about leverage, the assets an organisation uses in its operations and the risks to which it is exposed from entering into leasing transactions.

Comment letters

The Exposure Draft commenting period closed on 13 September 2013.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the Comment letters on the FASB website.

View the Comment letters submitted after the comment period.


Due process documents
Exposure Draft: Leases [PDF]
Exposure Draft Leases: Basis for Conclusions [PDF]
Exposure Draft Leases: Illustrative Examples [PDF]
公開草案: リース  (Japanese) [PDF] 
公開草案 リース: 結論の根拠 (Japanese) [PDF]
公開草案 リース: 設 例 (Japanese) [PDF]
Exposé-sondage: Contrats de location (French) [PDF]
Date limite de réception des commentaires: le 13 septembre 2013