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21. One of the main effects of the application of IFRS 16 (Operating Leases) on a retailers financials is: A) A decrease in net income
21. One of the main effects of the application of IFRS 16 (Operating Leases) on a retailers financials is:
A) A decrease in net income
B) An increase of the D/E ratio
C) A decrease in leverage
D) An increase in its liquidity ratios
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