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Leases (IASB education session)

Date recorded:

The IASB held an education session to discuss possible clarifications to the guidance within the revised Leases Exposure Draft regarding the transition of leases that are currently classified as finance leases under IAS 17 Leases.

No decisions were taken at this session.

The IASB and FASB will discuss this topic at a decision-making session on Wednesday, 20 February. Observer notes for today’s education session will be incorporated into the meeting notes for that decision-making session.

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