Page 6 - PowerPoint Presentation
P. 6

LEASES



            Prescribed study material













            • Chapter on leases in Descriptive Accounting, 20th


                edition



            • IFRS 16 Leases.


                    • IFRS 16 is examinable at level 3 except for lease modifications

                       (paragraphs 44-46 and 79-80) that is examinable at level 1.


            • Circular 12/06 Operating leases (lessors only).















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