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Boards continue leases discussion

  • FASB (US Financial Accounting Standards Board) Image
  • IASB (International Accounting Standards Board) Image

Jan 24, 2015

At their January 21, 2015, joint meeting, the FASB and IASB discussed feedback received on the lessee disclosure requirements in their 2013 exposure draft.

Specifically, the boards discussed:

  • Overall disclosure objective.
  • Quantitative disclosure requirements.
  • Qualitative disclosure requirements.
  • Considerations for nonpublic business entities.

For details on the tentative decisions made during the meeting, see the related Deloitte Accounting Journal entry as well as the meeting minutes on the FASB's Web site.

Correction list for hyphenation

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