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Prepaid Rent Impact On Lease
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[QUOTE="Yakub02, post: 310458, member: 94426"] Statement of financial position Right-of-use assets must either be presented separately in the statement of financial position or disclosed in the notes. If not presented separately, right-of-use assets are included in the same line item as the corresponding underlying assets would be if they were owned and this must be disclosed. This does not apply to right-of-use assets that meet the definition of investment property, which must be presented in the statement of financial position as investment property. Lease liabilities must either be presented separately in the statement of financial position or disclosed in the notes. If not presented separately, the line item in which they are included must be disclosed [/QUOTE]
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