DASB critical about proposals for Sale en leaseback

The Dutch Accounting Standards Board (DASB) has sent a critical response to the International Accounting Standards Board (IASB) on the sale and leaseback proposals.

In “Exposure Draft Lease Liability in a Sale and Leaseback” the IASB has made proposals with which the DASB does not agree.

For the connoisseur, see the accompanying text of the comment letter.

The DASB is not only critical, but also comes up with a solution that is easy to apply and excels in simplicity.