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Oil & Gas Spotlight — FASB and IASB Re-Lease Proposed Standard

Issue 2, July 2013


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This Oil & Gas Spotlight highlights key aspects of the FASB’s and IASB’s recently proposed amendments to the guidance on lease accounting and their potential impact on entities in the oil and gas industry.

To read the Spotlight, click the Download button above. For past issues, visit the Industry Spotlight Archive.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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