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Friday 28 November 2014

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 Preliminary views from March 2010 Board meeting


19 March 2010

In March 2010, the Board reached preliminary views on:

  • Lessee disclosure requirements
  • Lessor transitional provisions
  • Measurement at initial recognition
  • Lessor accounting for residual value guarantees
  • Accounting for arrangements that contain both service and lease components
  • Lessee and lessor presentation requirements.

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