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Tag Archives: FASB

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Conceptual changes to Lease Accounting

Articles, UpfrontBy Andre van der MerweSeptember 1, 2013

The IASB and FASB jointly tackle the anomalies in lease accounting. The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) released a second exposure draft on lease accounting in May 2013. IAS 17 LEASES IAS 17 Leases currently allows a company to classify its leases as either a finance…

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