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IFRS Foundation publishes proposed IFRS Taxonomy update for IFRS 16 'Leases'

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21 Jan 2016

The IFRS Foundation has published a proposed IFRS Taxonomy update 'IFRS Taxonomy 2015 — IFRS 16 'Leases''.

This proposed Taxonomy Update 3 includes elements for the recently-issued standard IFRS 16 Leases, as well as amended references in relation to the deferral of the effective date of IFRS 15 Revenue from Contracts with Customers. The IFRS Foundation published Update 1 and Update 2 to the IFRS Taxonomy in December 2015.

Comments on the proposed Taxonomy update are requested by 21 March 2016.

For more information, see the press release and proposed Taxonomy update on the IASB’s website.

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