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Lease Accounting Standard

Set out in FASB / IASB Exposure Draft dated 16 May 2013

Survey Questions Prepared by the Aviation Working Group

The purpose of this survey is to identify lease accounting implementation matters and issues, and related lessor revenue recognition matters, in respect of the new lease accounting standard being developed by the International Accounting Standards Board (“IASB”) and Financial Accounting Standards Board (“FASB”) (jointly referred to as the “Boards”).

Please note: If you are completing this survey but are a lessee and not a lessor, it is not necessary to complete questions, 9, 13, 20-25, 28, 29, 31 and 32.

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