IASB issues latest edition of ‘The Essentials’ newsletter

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27 Feb 2019

The IASB has issued the fifth edition of its newsletter “The Essentials,” which is intended to increase investors’ awareness of IFRSs and enhance their insights into IFRS financial statements.

This issue highlights attributes of free cash flow (FCF) measures reported by lessees that limit comparability with FCF measures reported by companies that buy assets.

Issue 5 of The Essentials, as well as an archive of previous issues, is available on the IASB’s website.

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