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Chapter 6






                          Overview







                                                              ©
                                                       IFRS  16
                                                        Leases






                                 Lease                                           Sale and
                              definitions                                       leaseback




                                                       Accounting
                                                      for the lease






                                 Lessee                                           Lessor

                              Accounting                                       Accounting





          Right-of-use                              Lease

               asset                               liability
















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