Global Standards for the world economy

Friday 15 January 2021

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Meaning of 'incremental costs'

Leases: Meaning of incremental costs

 Agenda decision

IAS 17 Leases: Meaning of 'incremental costs'

The Interpretations Committee received a request for clarification about IAS 17 Leases. The submission relates to the meaning of ‘incremental costs’ within the context of IAS 17.

Project stages



Stage completed: March 2014