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Tuesday 02 September 2014

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Preliminary views from February 2010 Board meeting


February 2010

In February 2010, the Board reached preliminary views on:

  • How to account for changes in contingent rentals
  • How to determine when contracts are purchases or sales of the underlying asset in the context of a lease contract
  • Transitional provisions for the proposed new leases requirements for lessees
  • The definition of the interest rate implicit in the lease
  • The definition of initial direct costs.

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