Australian Government
Australian Accounting Standards Board
Monday, August 12, 2024
In 2019 accounting for leases changed significantly requiring companies to recognise on the balance sheet a liability for making lease payments over the lease term, and an asset representing the right to use the leased asset, for most leases. The purpose of this survey is to help the AASB understand whether or not this change in reporting has improved the decision usefulness of information about leases in financial statements.
This survey is aimed at users of financial statements. It will take approximately 10 minutes to complete the survey. Please submit your responses by 25 August 2024.