租赁的修改(英文版)

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摘要:

LeaseAccountingforchangestoleasecontractsIFRS16September2018kpmg.com/ifrsContentsAccountingforchanges11Ataglance21.1Keyfacts21.2Keyimpacts32Keyconcepts42.1Whatisaleasemodification?42.2Modificationsaredifferentfromreassessments42.3Aseparatelease62.4Discountrates62.5Effectivedateofa...

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