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IASB issues latest edition of "The Essentials" newsletter

  • IFRS - IASB Image

Feb 27, 2019

On February 27, 2019, the International Accounting Standards Board (the Board) issued the fifth edition of its newsletter “The Essentials,” which is intended to increase investors’ awareness of IFRS® Standards and enhance their insights into IFRS financial statements.

This issue highlights attributes of free cash flow (FCF) measures reported by lessees that limit comparability with FCF measures reported by companies that buy assets.

Review the press release and Issue 5 of The Essentials, as well as an archive of previous issues, on the Board’s website.

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