How to Compare IASB with FASB decisions ?
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Important Note – Preparing for IFRS?
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The IASB and the FASB reached different decisions about the lessee accounting model. The differences largely affect leases that were previously classified as operating leases. There are a number of other differences between IFRS 16 and the decisions made by the FASB, primarily because of the different decisions reached on the lessee accounting model.
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