BLM52045 - Right-of-use assets: right-of-use asset lessees: future periods
The spreading calculation need only be performed once in respect of right-of-use听补蝉蝉别迟蝉 recognised听in the first period in which a relevant accounting standard is adopted.听
For any leases entered into听in that period, or in later periods, the tax implications are as described in听BLM50000 and BLM51000.
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