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Chapter 9

Leases

Outcome

By the end of this session you should be able to:

 account for right-of-use assets and lease liabilities in the records of the lessee

 explain the exemption from the recognition criteria for leases in the records of
the lessee

 account for sale and leaseback agreements

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Notes can be found in
Chapter 9 of your Complete Text

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