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IFRS 16, \"Leases,\" issued by the International Accounting Standards Board (IASB), replaced IAS 17 and related interpretations. It mandated lessees to recognize right-of-use assets and lease liabilities on their balance sheets for almost all leases, fundamentally altering previous reporting practices. The standard aims to improve the transparency and comparability of financial statements by providing a more faithful representation of lease commitments. Key aspects covered include the initial recognition and subsequent measurement of lease liabilities and right-of-use assets, exemptions for short-term leases and leases of low-value assets, lease modifications, and disclosure requirements. By bringing off-balance sheet lease financing onto the balance sheet, IFRS 16 impacts key financial ratios such as debt-to-equity and return on assets, requiring careful analysis and strategic planning by companies. The implementation of IFRS 16 has significant implications for financial reporting, debt covenants, and stakeholder decision-making, emphasizing the importance of a thorough understanding of its principles and application. 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