In 2016, the IASB introduced the new accounting standard IFRS16 Leases (effective from 1/2019 with early adoption permitted) which requires what were previously classified as finance and operating leases to be classified and included on the lessee’s balance sheet.
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What is the rationale behind this decision? Provide your reason with references.What are the implications that would have for the lessee and the lessor? (Note: you are expected to specify (with references) which types of companies are likely to be affected and how they are affected?) Get Accounting homework help today
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