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Heads Up — Recap of Lease Redeliberation Results

Published on: 17 Aug 2011

This issue summarizes the tentative decisions the FASB and IASB reached in redeliberating their August 2010 exposure draft (ED) on the lease project. On the basis of feedback received from comment letters, roundtables, and outreach sessions, the boards have made significant changes to the proposals in the ED and therefore have decided to reexpose the revised ED later this year.


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