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Sensorimotor stage five exploration is mostly centered on
IFRS 16
An International Financial Reporting Standard that provides guidance on accounting for leases, requiring lessees to recognize assets and liabilities for most leases.
Lease Receipts
Payments received by a lessor from a lessee for the use of an asset during the lease term.
Undiscounted Lease Payments
Lease payments made over the lease term without reducing them for interest or present value factors.
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