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IFRS issues new document

The IFRS has issued a document entitled “Leases: Practical implications of the new Leases Standard.” This document describes the IASB’s lessee accounting model and compares it to the FASB’s model, highlighting the similarities and differences between them. In response to requests from stakeholders, it also provides an overview of some of the possible effects of the forthcoming changes to lessee accounting and of the Read More