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What is Chapter 13 - Leases about?

Chapter 12 discusses leasing under IFRS 16, which introduces a single lessee accounting model requiring recognition of a right-of-use asset and lease liability for most leases. It outlines the differences between finance and operating leases for both lessors and lessees, including initial and subsequent measurement requirements. The chapter also provides examples and criteria for identifying leases, as well as accounting treatments for both lessees and lessors.

Author

vuthuyanh005

Language

EN