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Need to know — IASB proposes to amend IFRS 16 Leases to clarify the measurement of lease liabilities in sale and leaseback transactions

Published on: 07 Dec 2020

This Need to know addresses the proposed amendment to IFRS 16 Leases set out in Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback — Proposed amendment to IFRS 16 published by the International Accounting Standards Board in November 2020.

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