22. For the purposes of these guidelines, operational leasing should refer to a leasing contract …

For the purposes of these guidelines, operational leasing should refer to a leasing contract that does not substantially transfer to the lessee all the risks and rewards incidental to ownership of the leased asset.

1. Pregled

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

3. Povezani standardi

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