New IFRS 16 Leases standard | The impact on business …
New IFRS 16 Leases standard | The impact on business valuation 04 Key impact on financials and ratios Under IFRS 16 a lessee will no longer make a distinction between finance leases and operating leases; all (material) leases will be treated as finance leases, with the exception of short-term leases and low value leases. In the statement ................
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