The International Accounting Standards Board ( IASB) plans to issue its exposure draft (ED) of the new proposed lease accounting standard during August. Some key outstanding decisions that needed to be resolved before the ED could be issued were dealt with at a series of meetings last month (July) between the IASB and the US Federal Accounting Standards Board ( FASB).
Though it is a national body, FASB has had almost equal standing in the process under the......
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