ifrs 16, 'leases' - implications for the airlines industry ... · in accordance with the...

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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