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Boards continue leases discussion

  • FASB-IASB Image

Apr 25, 2014

At their joint videoconference on April 23, 2014, the FASB and IASB continued redeliberating their exposure draft on leases. The boards discussed and made tentative decisions related to (1) lease modifications and contract combinations, (2) variable lease payments, (3) in-substance fixed payments, and (4) the determination and reassessment of the discount rate.

For more information, see the related Deloitte Accounting Journal entry and the meeting minutes on the FASB's Web site.

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