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Statement 1 - IFRS 16 paragraph 23 provides that the lessee shall measure the right of use asset at present value at the commencement date.

Statement 1 - IFRS 16 paragraph 23 provides that the lessee shall measure the right of use asset at present value at the commencement date. Statement 2-IFRS 16 paragraph 26 provides that the lessee sh...

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