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International Financial Reporting Standards (IFRS) 16 Leases replaces International Accounting Standards (IAS) 17 Leases. Discuss IFRS 16 and consequential impact on the following: Operating lease,

International Financial Reporting Standards (IFRS) 16 Leases replaces International Accounting Standards (IAS) 17 Leases. Discuss IFRS 16 and consequential impact on the following: Operating lease, Capital lease, Sale and leaseback, Direct lease and leveraged lease.

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