Lease modifications
4.1 Overview 30 4.2 Discount rates 31 4.3 Lessor modifications to finance leases 32 4.4 Lessor modifications to operating leases 37 4.5 Termination or break of a lease 39. 5 Effective date of a lease modification 41 6 Transition issues 46. 6.1. Overview 46. Appendix I – IFRS 16 at a glance 48 Appendix II – List of examples 49
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