From routers and modems to handsets and other mobile devices – including set-top boxes, decoders, and satellite receivers -- within the telecommunications sector, it is common for service arrangements to be dependent on the use of such equipment.
This paper examines two particular questions; how should an operator determine whether equipment is ‘distinct’ for the purpose of IFRS 15 and whether arrangements involving equipment contain a lease for the purpose of IFRS 16?
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