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9:27
YouTube
Edspira
How to Calculate the Lease Liability | Lessee | IFRS 16
The lease liability is calculated as the present value of the lease payments. Three things are required to calculate the present value of the lease payments: 1. The amount of each lease payment 2. The lease term 3. The discount rate Lease payments include: (a) fixed or variable payments (b) amounts payable under a residual value guarantee (c ...
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