| http://www.w3.org/ns/prov#value | - A contract is a purchase or a sale if at the end of the contract, the contract transfers:Control of the underlying assetAll but a trivial amount of the risks and benefits associated with the underlying assetThey also had reached tentative decisions in the following areas of accounting for leases among others:Timing of initial recognitionBusiness combinationsSale and leaseback transactionsArrangeme
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