Examlex
Rejecting foreign-born applicants citing that they have "too much experience" or are "overqualified" can result in systemic discrimination.
Lease Payment
Payments made by a lessee to a lessor for the use of a leased asset, typically defined in the lease agreement and paid over the lease term.
Interest Revenue
Income earned on investments, loans, and other interest-bearing financial assets, reflecting the cost paid to the entity for the use of its funds.
AASB 16
The Australian Accounting Standard Board 16 specifies the principles for the recognition, measurement, presentation, and disclosure of leases, both for lessees and lessors.
IFRS 16
An International Financial Reporting Standard that specifies the principles for recognizing, measuring, presenting, and disclosing leases, primarily affecting lessees by requiring most leases to be reported on the balance sheet.
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