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    Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

    Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16 by Jorge Katsumi Niyama, Paulo César de Melo Mendes

    Published 2025-01-01
    Subjects: “…Leasing; IFRS 16; Substance over form.…”
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