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Download - IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

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Page 1: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 2: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 3: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 4: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 5: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 6: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

Page 7: IFRS 16, 'Leases' - Implications for the airlines industry ... · In accordance with the sale and leaseback provisions of FRS 16 the seller- lessee (Airline) recognises a right-of-use

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