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Version date: 10 February 2017 - onwards

Withdrawal of IAS 17 (revised 1997) (para. 70)

Superseded by IFRS 16: Leases for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted for entities that apply IFRS 15: Revenue from Contracts with Customers at or before the date of initial application of this Standard.

70 This Standard supersedes IAS 17 Leases (revised in 1997).