IFRS 16 Leases (3/4): Illustrations of Lease Classification under IFRS 16

IFRS 16 Leases (3/4): Illustrations of Lease Classification under IFRS 16

In the third part of this series, Saket provides an example to explain the application of the definition of lease in IFRS 16. It includes consideration of substantive vs protective rights in determining whether a contract is a lease.

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