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1、August2010BasisforConclusionsExposureDraftED/2010/9LeasesCommentstobereceivedby15December2010BasisforConclusionsonExposureDraftLEASESCommentstobereceivedby15December2010ED/2010/9ThisBasisforConclusionsaccompaniestheproposedInternationalFinancialReportingStandard(IFRS)setoutintheexpo
2、suredraftLeases(seeseparatebooklet).CommentsonthedraftIFRSanditsaccompanyingdocumentsshouldbesubmittedinwritingsoastobereceivedby15December2010.RespondentsareaskedtosendtheircommentselectronicallytotheIFRSFoundationwebsite(www.ifrs.org),usingthe‘OpentoComment’page.Allresponseswillbe
3、putonthepublicrecordunlesstherespondentrequestsconfidentiality.However,suchrequestswillnotnormallybegrantedunlesssupportedbygoodreason,suchascommercialconfidence.TheIASB,theIFRSFoundation,theauthorsandthepublishersdonotacceptresponsibilityforlosscausedtoanypersonwhoactsorrefrainsfro
4、mactinginrelianceonthematerialinthispublication,whethersuchlossiscausedbynegligenceorotherwise.Copyright©2010IFRSFoundation®ISBNforthispart:978-1-907026-88-1ISBNforcompletepublication(setoftwoparts):978-1-907026-86-7Allrightsreserved.CopiesofthedraftIFRSanditsaccompanyingdocumentsma
5、ybemadeforthepurposeofpreparingcommentstobesubmittedtotheIASB,providedsuchcopiesareforpersonalorintra-organisationaluseonlyandarenotsoldordisseminatedandprovidedeachcopyacknowledgestheIFRSFoundation’scopyrightandsetsouttheIASB’saddressinfull.Otherwise,nopartofthispublicationmaybetra
6、nslated,reprintedorreproducedorutilisedinanyformeitherinwholeorinpartorbyanyelectronic,mechanicalorothermeans,nowknownorhereafterinvented,includingphotocopyingandrecording,orinanyinformationstorageandretrievalsystem,withoutpriorpermissioninwritingfromtheIFRSFoundation.TheIFRSFoundat
7、ionlogo/theIASBlogo/‘HexagonDevice’,‘IFRSFoundation’,‘eIFRS’,‘IAS’,‘IASB’,‘IASCFoundation’,‘IASCF’,‘IFRSforSMEs’,‘IASs’,‘IFRIC’,‘IFRS’,‘IFRSs’,‘InternationalAccountingStandards’,‘InternationalFinancialReportingStandards’and‘SIC’areTradeMarksoftheIFRSFoundation.Additionalcopiesofthis
8、publicationmaybeobt
