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Wednesday 27 August 2014

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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