The IASB´s decision to no longer refer to the level of risk being transferred between the lessor and the lessee is not considered an adequate basis for the prudential treatment.
Odločitev IASB, da se opusti upoštevanje ravni tveganja, ki se prenese med najemodajalcem in najemnikom, več ne predstavlja ustrezne osnove za bonitetno obravnavo.