Official source
Source domain: asb.co.za
Collected on 13 July 2026
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Proposed IPSAS on leases: what is a lease?
Read the Accounting Standards Board’s explanation of the proposed IPSAS on leases, including the lease definition, lessee recognition requirements, contract assessment and practical expedients.
Proposed IPSAS on leases: what is a lease?
Reference
https://www.asb.co.za/proposed-ipsas-on-leases-what-is-a-lease/