Leases A guide to IFRS 16 - Deloitte
Leases | A guide to IFRS 16. Contents Executive summary 3 Dealing with transition 5 Detailed guide 9 Appendices Appendix 1 Illustrative examples – identification of a lease 97 Appendix 2 Presentation and disclosure checklist – lessees 102 Appendix 3 Disclosure checklist – lessors 107 ................
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