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Topic: Business
Number of pages / Number of words: 2 / 477
Essay's paper body

The comparability and usefulness of financial statements would be enhanced if the differing treatments of operating leases and finance leases were replaced by an approach that applied the same requirements for all leases. Development is required to the standard, NZ IAS 17, for it to be a reliable resource to illustrate economic reality...


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Development is required to the standard, NZ IAS 17, for it to be a reliable resource to illustrate economic reality.


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