1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Comparison with FASB decisions (para. BC303-BC310)
  4. Lessor accounting (para. BC310)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Lessor accounting (para. BC310)

BC310 Both the IASB and the FASB decided to substantially carry forward the previous lessor accounting requirements in IAS 17 and Topic 840 respectively. Consequently, there are a number of differences between the lessor accounting requirements in IFRS 16 and the decisions made by the FASB that are effectively carried forward from previous lessor accounting requirements.

Comparing proposed amendment...
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