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Understanding Residual Value Guarantees in IFRS 16: Key Concept for Lease Accounting
IFRS 16 residual value guarantee lease accounting leases accounting standards finance lease operating lease
IFRS 16 defines _________ as ‘a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.’ What is the missing phrase? A discounted guarantee An incentivized guarantee A residual value guarantee A contract inception guarantee

The missing phrase in the context of IFRS 16 is 'A residual value guarantee.'

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