IASB/FASB Meeting -January 2010
IASB/FASB Meeting-January 2010 Lessor accounting-investment properties or approach C in this paper, some modifications to the lessee accounting requirements may be
http://www.iasb.org/NR/rdonlyres/AD8C5228-A674-4FF7-A38F-A95E34A19DE2/0/Leases0110b09Dobs.pdf

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IASB/FASB Meeting July 23, 2009
IASB/FASB Meeting July 23, 2009 IASB agenda reference FASB memo reference 36 Project Leases Topic Lessor Accounting Page 1 At their May meetings, the boards discussed applying a
http://www.iasb.org/NR/rdonlyres/43E13C7F-2FFE-4869-8722-316F5B98D724/0/Leases0907b15Aobs.pdf

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JLA Comments on the Project on Lease Accounting
Lessor Accounting 2.1 Problems of the Performance Obligation Approach The boards have a liability to permit the lessee to use the leased asset (IASB/FASB meetings in May
http://www.leasing.or.jp/IFRS/iasbfasb/JLA_PLA20100316.pdf

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IASB/FASB Meeting – Template
… Lease Working Group Meeting – January 7, 2011 IASB/FASB meeting of the FASB\’s and the IASB\’s Lease Accounting (c) Lessor transition from a capital lease – direct
http://www.ifrs.org/NR/rdonlyres/6D10D55D-9AB8-416B-A208-2027C2737562/0/AP8Transition.pdf

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Project Updates Leases—Joint Project of the IASB and FASB
… are tentative, may change at future Board meetings, and do not change current accounting and BOARD MEETING(S) IASB/FASB Board Meetings lessee and lessor accounting issues:
http://www.efrag.org/files/ProjectDocuments/Other%2520projects/Project%2520Summaries/IASB%2520Project%2520Summary%2520Leases%2520November%25202007.pdf

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IASB/FASB leasingredeliberations
IASB/FASB leasingredeliberations I F R S i n b r i e f: s p e c i a l e d i The boards tentatively decided in earlier meetings I F R S i n b r i e f: s p e c i a l e d i t i o n Lessor accounting-no decision
http://www.pwc.com.au/assurance/ifrs/assets/brief/IFRSinbriefSE_23May11.pdf

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New Strategies Required for Investment Real Estate Portfolios
… sometime after the Q3 2011 IASB & FASB deliberation meetings. On or about January 2012 a new IASB / FASB Lease Accounting A lessor may choose either: 1) the
http://halorealty.com/articles/new_strategies_required_for_ire_portfolios_lessor_viewpoint_oct2010.pdf

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The alternative views presented in this Meeting Handout are
… c) outreach meetings in which memo 123 IASB/FASB Staff paper Page 12 of 70 Lessor accounting that may arise if lessee accounting was addressed separately from lessor
http://www.linksystems.com/doc/FASB_comments.pdf

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Staff Paper
… at public meetings FASB memo 126 IASB/FASB Staff paper Page 7 of 12 (c) Continue redeliberating both lessee and lessor accounting the overall lessor accounting model may
http://www.ifrs.org/NR/rdonlyres/BAFF5049-63A9-44AE-BD6C-CD7692E5045A/0/Leases0111b08obs.pdf

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Subject: Leases – project update
… this memo, the IASB do not have any meetings reverses the informal vote taken by the IASB/FASB at the May in nature. n/a No decisions were made Lessor accounting The
http://www.aasb.gov.au/admin/file/content102/c3/July_2011_AP_6.1_Leases_update.pdf

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