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Hi Mike!
1.What is the major difference between the old standard and the new one concerning lease?
2. Is your lecture on lease still relevant for the syllabus?
The real difference is in the determination of whether an agreement is a lease agreement
Gone is the distinction between a finance lease and an operating lease
But if the agreement is a lease, the calculations of lease interest are the same as under the previous IAS and that’s why the lectures have stayed on site
OK?
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