Welcome to the website of the IFRS Foundation and the IASB

Saturday 19 April 2014

Banner graphic

IFRS Interpretations Committee

Leases: Meaning of incremental costs


 Agenda decision

IAS 17 Leases: Meaning of 'incremental costs'

The Interpretations Committee received a request for clarification about IAS 17 Leases. The submission relates to the meaning of ‘incremental costs’ within the context of IAS 17.

Project stages

Deliberations

Deliberations

Stage completed: March 2014