Asia-Oceania Perspectives on Lease Accounting Survey

Have the changes in lease accounting achieved the expected benefits for Asia-Oceania? If you are a preparer or user of financial statements, please tell us in this short survey. 

A new lease accounting standard came into effect in 2019. As a result, lessee accounting significantly changed to require companies to bring nearly all leases on balance sheet. Now that the requirements have been in place for a few years, the IASB is conducting a post-implementation review. The purpose of this survey is to help us understand in the Asia-Oceania region whether this change in reporting has achieved the benefits expected by the IASB, for input into the post-implementation review process and is aimed at users and preparers of financial statements.