CIRD27000 - Leasing of intangible assets: contents
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CIRD27010Outline
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CIRD27020Accountancy background
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CIRD27030Lessees: scope
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CIRD27035Lessees: computational consequences
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CIRD27050Lessors: general
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CIRD27060Lessors: exclusions
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CIRD27070Lessors: computational rules: general
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CIRD27080Lessors: computational rules: change of use
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CIRD27090Text of financial instrument SI2002/1967