Written by Andy Thompson legal & regulatory editor   
 

The long promised second exposure draft (ED2) of the new lease accounting
standard is likely to be released in the coming weeks. The broad scope of the
changes has been clear for some months now, from the public re-deliberations  of
the joint standard setting bodies (the International Accounting Standards Board
(IASB) and the US Financial Accounting Standards Board (FASB)), following the
original exposure draft (ED1) issued in 2010.


The most far reaching proposed change will be to require balance sheet
recognition by lessees of the obligations in leases currently classified as
off-balance-sheet operating leases. The most likely main effective date of the
changes will be January 1 2017 (although this will not be decided until the
standard is finalized). However, for may lessees in jurisdictions subject to
international financial reporting standards (IFRS) the timing of the change will
depend on  a coming review by the IASB of a separate accounting standard for
small and medium sized enterprises (IFRS SMEs).


The first (and still current) version of IFRS SMEs was issued in 2009. Its
purpose is to permit a  simplified and rather less

The latest edition of the White Clarke Global Leasing Report is available at their web site. The GLR has become
the definitive analysis of country trading environments and world trends in auto  and asset leasing. You will find the latest auditable data on volume and growth  by region, market penetration, GDP ratios and market shares, complete with a  ranking of the top 50 leasing markets by size worldwide.

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