The objective of the additional public consultation to obtain constituents’ views on:

  • examples of transactions that would qualify as leases under the proposals, but that in the constituents view are in substance services; and
  • the two alternative approaches proposed by the IASB and the FASB at their March 2014 Boards’ meeting and more particularly which is more appropriate and/or less costly to apply.

On 15 September, EFRAG hosted an outreach event in Brussels to discuss the preliminary results of the public consultation.


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