Global Standards for the world economy

Tuesday 27 September 2016

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Project news


 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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