Analysts lease dilemma'(in Dutch)

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ESMA asks for a ruling on the alleged lack of clarity regarding the length of a lease transaction (lease term).

ESMA wants more rules and that is not in the spirit of a principles-based standard setting.

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The article describes a recently emerged analysts’ lease dilemma, reported by ESMA (European Securities and Markets Authority).

ESMA request a ruling on how to interpret the length of a lease contract in the case of certain options.

Unfortunately, this example shows the ill-considered adaptation of existing lease regulations into IFRS16. Plus the question: where is the principles-based character of the accounting regulations?