Recognition exemptions (paragraphs 5-8) (paras. BC87-BC104)
| Short-term leases (paras. BC87-BC97) | |
| Leases of low-value assets (paras. BC98-BC104) | |
Date-stamp loading
| Short-term leases (paras. BC87-BC97) | |
| Leases of low-value assets (paras. BC98-BC104) | |