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Version date: 26 February 2020 - onwards

Appendix - Amendments to the Basis for Conclusions on other Standards

This appendix describes the amendments to the Basis for Conclusions on other Standards that the IASB made when it finalised IFRS 16.

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The amendments contained in this appendix when this Standard was issued in 2016 have been incorporated into the Basis for Conclusions of IAS 40 included in this volume.