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Tuesday 13 October 2015

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The objective of the project is to develop a new Leases standard that establishes the principles that entities would apply to report useful information to investors and analysts about the amount, timing and uncertainty of cash flows arising from a lease. To meet that objective, a lessee should recognise assets and liabilities arising from a lease.

Project stages

Research documents

Board deliberations


Issued documents

Stage 1: completed July 2006
Stage 2: completed March 2009

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