Don’t let IASB rule force you out of your property
The IASB and FASB are set on rules that will disrupt your property lease. But think carefully before changing your policy.
In a bid to level the playing field (and seemingly to make treasurers very grumpy), the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) decided in 2013 to make changes that require a lessee to recognise assets and liabilities for the rights and obligations created by leases that go beyond 12 months.
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