JAPAN LEASING ASSOCIATION

HOME > Studies & Proposals > Proposal to New Accounting

Proposal to New Accounting

January 20, 2016
「JLA Comments to IFRS Practice Statement(467KB)」
March 6, 2015
「Comments on Leases-Joint Project of the FASB and the IAS B(1,229KB)」
May 19, 2014
「Japan Leasing Association's View on Re-deliberation on 18 and 19 March 2014(679KB)」
September 11, 2013
「Japan Leasing Association's view on the rerised exposure draft(1,006KB)」
August 27, 2013
「Survey on the rerised exposure draft Leases(338KB)」
「Summary of survey conducted by JLA on the revised exposure draft Leases(128KB)」
November 21, 2012
「Japan Leasing Association's Proposal on the Lease Accounting(152KB)」
July 25, 2012
「JLA's Proposal on the Tentative Decisions on the Distinction between Different Types of Lease(197KB)」
July 11, 2011
「Comments on the Tentative Decisions on the Lease Project(254KB)」
March 7, 2011
「Survey on Lease Accounting Standard(214KB)」
December 15, 2010
「Comments on the Exposure Draft Leases(685KB)」
May 17, 2010
「JLA comments on the Project on Lease Accounting（Focused on "Lessor accounting model", "Purchases/sales of underlying asset", "Recognition on lease terms"）(209KB)」
February 19, 2010
「JLA comment on the Project on Lease Accounting(Proposals for Lessee and Lessor Accounting)(270KB)」
January 28, 2010
「JLA comment on the Project on Lease Accounting(304KB)」
July 16, 2009
「Comments on Discussion Paper "Leases-Preliminary Views"(210KB)」