Division Consensus

United Kingdom Repealed

1. 3Division 3
2. 4Division 4
3. 5Division 5
4. 6Costs incurred by the lessee, including costs in connection with a pre-existing lease (for example costs for termination, relocation or leasehold improvements), should be accounted for by the lessee in accordance with the International Accounting Standards applicable to those costs, including costs which are effectively reimbursed through an incentive arrangement.