NEW international rules that will bring leases onto company balance sheets will be published by the IASB next week.
The long-awaited standard, which has been the subject of much wrangling between international and US standard setters, will bring lease assets and liabilities onto company balance sheets.
The project has been hampered by conceptual differences between the IASB and US counterpart FASB over how leases should be calculated and accounted for as the two bodies attempted to issue a largely converged standard.
Politicians in the EU had also raised concerns that the standard was too geared towards the US, and payed little heed to the views of European standard setters.
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