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What is the accounting treatment of Land on 99 years lease (as lessee) as per 'IFRS 16'. Will ROU(Right of Use) be recognized ? Will

What is the accounting treatment of Land on 99 years lease (as lessee) as per 'IFRS 16'.

Will ROU(Right of Use) be recognized ?

Will Right of use be amortized ?

'Must give reference of standard or its explanation. Also refer to any real life financial statements of a company in which it is done'

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