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  • Service: Audit
  • Industry: Financial Services
  • Type: Business and industry issue
  • Date: 4/19/2011

IFRS Newsletter: Leases - issue 5, April 2011 

Plugging away? In the their April meeting, the Boards tentatively decided that there are two types of leases, finance leases and other-than-finance leases, both on balance sheet for lessees but with a straight line expense profile for the latter.
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