IAS 17 deems cancellable leases with which of the following characteristics to be non-cancellable:
Definitions:
Isotopes
Atoms of the same element that have the same number of protons but different numbers of neutrons in their nuclei, resulting in different mass numbers.
Bromine
A halogen element with the symbol Br and atomic number 35, known for its reddish-brown color and use in flame retardants and other chemicals.
Isotope
Atoms of the same element that have the same number of protons but different numbers of neutrons, resulting in different atomic masses.
Neon
Neon is a chemical element with symbol Ne and atomic number 10, known as a noble gas that exhibits a distinct reddish-orange glow when used in lamps and advertising signs.
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