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An increase in heart rate always increases blood pressure.
AASB 16
The Australian Accounting Standards Board standard concerning leases, requiring lessees to recognize assets and liabilities for most leases.
IFRS 16
An International Financial Reporting Standard that specifies how an organization should report leases in its financial statements.
Lease Receivable
An asset account that records the amounts due to the lessor from the lessee under the terms of a lease agreement.
Lease Agreement
A contract in which one party, the lessor, allows another party, the lessee, to use an asset for a specified period of time in exchange for payments.
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