about IASB

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 chetan asked over 1 year ago

Can anyone tell me about IASB ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 PRACHEETI answered over 1 year ago

The IASB is of the view that, in most cases, the assessment of whether a contract contains a lease should be straightforward. A contract will either fail to meet the definition of a lease by failing to meet many of the requirements or will clearly meet the requirements to be a lease without requiring a significant amount of judgement. However, application guidance has been added to make it easier for entities to make the lease assessment for more complicated scenarios.

For more details you can view   here.

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