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Lease Accounting Changes: Impact on Asset Finance Deals and Documents

publication date: Sep 21, 2010
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In August, the IASB and the FASB issued joint proposals which, if adopted, will overhaul lease accounting for all companies which report under IFRS or US GAAP. Nearly all leases will be caught by the proposed rules writes Marisa Chan, William Glaister and Simon Lew of Clifford Chance.



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