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IFRS 16 additional disclosures
A right-of-use or capital lease has similar disclosures as in the standards for long-term liabilities and some additional disclosures. What are the additional disclosures?
CISG
Stands for the United Nations Convention on Contracts for the International Sale of Goods, a treaty that offers a uniform international sales law.
Perfect Tender Rule
A standard that requires the seller to deliver goods in conformity with the terms of the contract, without any defects or deviations.
Cure
The act of correcting a breach of contract or rectifying a defective performance within a specified period.
Anticipatory Repudiation
A contractual party's indication, before their due performance time, that they will not fulfill their contractual obligations.
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