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Commission Regulation (EU) No 2017/1986 of 31 October 2017

The Commission Regulation (EU) No 2017/1986 of 31 October 2017, published in the Official Journal of the European Union L 291 on 9 November 2017, adopts IFRS 16 Leasing. This standard aims to improve financial reporting on lease contracts.

Each company shall apply the standard, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2019.

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