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Tuesday 02 September 2014

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February 2012 meeting - update

 13 March 2011


At the February 2012 meeting, the boards discussed lessee accounting and, in particular, different methods of amortising the right-of-use asset. The boards asked the staff to perform further outreach on those different methods to assess their operationality and usefulness for users of financial statements. The staff will report back to the boards in Q2 2012. Because of this, the expected timing of publication of the re-exposure document is the second half of 2012.