IFRS16 - leases, the change in accounting and impact on business strategies
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- Applying the new lease definition and separating lease and non-lease components
- The accounting treatment for right-of-use assets and the corresponding lease liability
- Determining the lease term, considering if reasonably certain to exercise any option to extend or terminate early
- The two optional exceptions; low value items and short-term leases
- The impact on the Balance Sheet and the Profit or Loss, key performance measures and consideration of any wider impacts, e.g. covenants.
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