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IFRS SMEs Section 20: Leases Explained by ScribdTranslations is a document available to read on EtoBox.

The document outlines the principles of leasing under IFRS for SMEs, specifically focusing on Section 20, which defines leases and distinguishes between financial and operating leases. It provides examples, classification criteria, and accounting entries for both lessees and lessors, illustrating the financial implications of leasing agreements. Additionally, it includes exercises for calculating present value and amortization tables related to lease agreements.

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ScribdTranslations

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EN