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IASB, FASB to re-expose leasing proposals

The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) are to re-expose their revised proposals for a common leasing standard.

The IASB said re-exposing the revised proposals will provide interested parties with an opportunity to comment on revisions the boards have undertaken since the publication of an exposure draft on leasing in August 2010.

IASB chairman Hans Hoogervorst said although “we have yet to conclude our deliberation on this project, the direction of travel indicates there are aspects of our revised proposals would benefit from additional input from interested parties.”

The IASB and FASB said they will publish further details shortly.

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