公開草案リース-ifrs.pdf

BASIS FOR CONCLUSIONS ON LEASES 結論の根拠 公開草案「リース」 コメント期限：2013 年 9 月 13 日 1 © IFRS Foundation EXPOSURE DRAFT――MAY 2013 This Basis for Conclusion accompanies the Exposure Draft ED/2013/6 Leases (issued May 2013: see separate booklet). The proposals may be modified in the light of the comments received before being issued in final form. Comments need to be received by 13 September 2013 and should be submitted in writing to the address below or electronically via our website using the ‘Comment on a proposal’ page. All responses will be put on the public record and posted on our website unless the respondent requests confidentiality. Confidentiality requests will not normally be granted unless supported by good reason, such as commercial confidence. Disclaimer: The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB and/or IFRS Foundation publications are copyright of the IFRS Foundation. Copyright © 2013 IFRS Foundation® All right reserved: Copies of the Exposure Draft may only be made for the purpose of preparing comments to be submitted to the IASB provided that such copies are for personal or intra-organisational use o