The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosures to apply in relation to finance and operating leases.
The Exposure Draft is open for comment until 30th October, 2019
| Due process documents |
| Exposure Draft of Accounting Standard for Local Bodies (ASLB) 13 Leases (date of comments extended upto October 30 2019) [PDF] |