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IFRS 16, 'Leases' - Implications for the airlines industry - PwC In the Spotlight

All lease contracts will be landing on the balance sheet of the lessee under IFRS 16. This change is estimated to add trillions of dollars of lease obligations to the balance sheets of airlines word-wide. Most lease obligations are denominated in US-Dollars, with many airlines exposed to additional foreign currency volatility.

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