SIC D27, Lease-Leaseback Transactions:

Date recorded:

The IASB Board considered the latest draft of a proposed SIC Interpretation, Transactions in the Legal Form of a Lease and Leaseback, and concluded that the SIC should do further work on the document, including addressing the issue of derecognition of the leased asset. This is the second time that the Board has remanded D27 to the SIC without approval.

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