In een toelichting op het ontwerp-commentaar zegt EFRAG: ‘In August 2010, the IASB and the FASB issued the Exposure Draft Leases. The proposed requirements would supersede IAS 17 Leases. The Exposure Draft proposes that a lessee should apply a right-of-use model in accounting for all leases. Depending on the extent to which a lessor retains exposure to risks and benefits associated with the underlying asset, a lessor should apply either a performance obligation approach or a derecognition approach. EFRAG believes that the project is worth pursuing but the IASB needs to provide a robust and operational distinction between leases and service arrangements. If this was achieved, the proposals would however need significant changes to fulfill the objective of improving the accounting for leases. EFRAG believes that the IASB should further develop and field-test its thinking to ensure that the new requirements provide relevant information and that their benefit outweigh their cost.’

• EFRAGs Draft Comment Letter on Exposure Draft Leases.pdf