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IASB Working Group on Lease Accounting- Meeting 15 February 2007

The below papers were discussed at the IASB Working Group on Lease Accounting- Meeting 15 February 2007.

Location: London UK

Date: 15/02/2007

Observer Notes

■ Agenda Paper 1 - Project Overview and summary of projects

■ Agenda Paper 2 - History of Lease Accounting

■ Agenda Paper 3 - Academic research on Lease Accounting

■ Agenda Paper 4 - Asset and Liability definitions

■ Agenda Paper 5 - Identification of Assets and Liabilities arising in in a simple Lease

■ Agenda Paper 6 - Analysis of different accounting models for a simple Lease

■ Agenda Paper 7 - Characteristics and terms of common lease contracts

■ Agenda Paper 8 - Initial Recognition Of Assets And Liabilities In Lease Contracts

■ Agenda Paper 9 - Identification of Assets and Liabilities arising in a Lease with a Lessee option to review

■ Agenda Paper 10 - Analysis of Different Accounting Models For A Lease With A Lessee Option To Renew

■ Agenda Paper 11 - Options to Terminate A Lease