Annual Improvements to IFRSs 2018-2020 Cycle - International Accounting Standards Board

Date recorded:

At its meeting on May 23, 2018, the Board tentatively decided to amend Illustrative Example 13 accompanying IFRS 16 Leases as part of its next annual improvements to IFRS Standards. The proposed amendment would remove from the example the illustration of the reimbursement of leasehold improvements by the lessor.

Review the IASB Update and podcast on the Board's Web site.

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