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Additional disclosures about discontinued operations
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[QUOTE="Yakub02, post: 309945, member: 94426"] Application of this standard requires different judgements and estimates to be made which would have an impact on figures reported in the financial statements. These include the following: Whether the held for sale criteria are satisfied (several judgements); and Whether a disposal is a discontinued operation Lease: A contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration. A lease is a way of obtaining a use of an asset, such as a machine, without purchasing it outright. The company that owns the asset (the lessor) allows another party (the lessee) to use the asset for a specified period of time in return for a series of rental payments. [/QUOTE]
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