The FASB and IASB issued the second Exposure Draft (“ED”) of the proposed new leasing rules on May 16, 2013 with a deadline for comments of Sept. 13, 2013.
Lease Accounting Project
The FASB and IASB issued the second Exposure Draft ("ED") of the proposed new leasing rules on May 16, 2013 with a deadline for comments of Sept. 13, 2013. The ED is an improvement over the 2010 ED in that it is closer to current GAAP in areas such as the definition of the lease term and lease payments.
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