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In this video, we will be discussing the lease term of cancellable property rental contracts under the International Financial Reporting Standards (IFRS) 16. Cancellable lease agreements are those that have the option for the lessee / lessor to terminate the contract before the end of the lease term without incurring a significant penalty. Under IFRS 16, lease term is a critical factor in determining the accounting treatment of leases. The standard provides guidelines for determining the lease t
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