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China Accounting Alert

The IASB staff have published a short Project Update: Definition of a Lease (October 2015). This document provides an overview of how a lease will be defined in the IASB's new Leases Standard, and also includes a working draft of the application guidance and accompanying illustrative examples to be included in the forthcoming Standard on the definition of a lease. It has been provided to help stakeholders prepare for the implementation of the new Leases Standard.


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