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文件名称:租赁分类:营租赁与融资租赁区分与应用.pdf
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文档摘要

LEASE-OPERATINGORFINANCE?

ThisarticleisrelevanttoPapersF7andP2

Complexleasetermsmeanthatitisoftendifficulttodeterminehowtheyshouldbeclassified.This

articleexaminesIAS17andshedssomelightonthematter

LeasesareclassifiedcurrentlyunderIAS17,Leases,asfi