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Beyond the GAAP no.76 - March 2014
This month, yet another flagship project for IFRS/US GAAP convergence is seeing the prospect of a joint standard slipping away. At their joint meeting in March 2014, the FASB and IASB each opted for a different approach to lease accounting for lessees. Many observers are hoping that these differences of opinion will lead the IASB to revise its approach, or indeed to abandon this widely unpopular project.
This month, yet another flagship project for IFRS/US GAAP convergence is seeing the prospect of a joint standard slipping away. At their joint meeting in March 2014, the FASB and IASB each opted for a different approach to lease accounting for lessees. Many observers are hoping that these differences of opinion will lead the IASB to revise its approach, or indeed to abandon this widely unpopular project.
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