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Lease Modifications Extending The Lease Term

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Lease modifications extending the lease term - Deloitte

Lease modifications extending the lease term - Deloitte

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with IFRS 16.7(a), when a short-term lease is modified, the lease is considered to be a new lease on the effective date of the modification. Extending the lease term is a modification as defined because the extension was not contemplated in the original terms of the lease. Consequently, Entity B should account for the leases as new

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