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IFRS-Standard zur Leasingbilanzierung rückt in SichtweiteIn der Diskussion um einen neuen Reporting-Standard zur Bilanzierung von Leasing-Verträgen sind die Vertreter des International Accounting Standard Board (IASB) und seines US-Pendants, des Financial Accounting Standards Board (FASB) in ihrer Juni-Sitzung einen großen Schritt weiter gekommen. Ein neuer offizieller Diskussionsvorschlag, ein Re-Exposure Draft, für den International Financial Reporting Standard (IFRS) zur Leasingbilanzierung wurde für das vierte Quartal 2012 angekündigt.
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