Tuesday 06 December 2016
IASB decides not to pursue this issue further at the current time
The IASB considered the issue and directed the staff to undertake preliminary research on this issue, in particular the scope, to help the IASB to decide how to proceed
The Interpretations Committee decided to report back to the IASB the views and concerns expressed by it so that the IASB can consider this issue when finalising the Leases Standard
The Interpretations Committee redeliberated the issue and directed the staff to inform the IASB of the views expressed in this meeting when the IASB deliberates the Lease project, and to seek the IASB’s views
The Interpretations Committee discussed a request to clarify whether telecommunication towers should be accounted for in accordance with IAS 16 or IAS 40
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