Consolidated Financial Statements, 10th Edition (2022) Vendor Code_OG003 But motivations are about the

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Consolidated Financial Statements, 10th Edition (2022) Vendor Code_OG003 But motivations are about theCompared to the previous edition, this edition also includes new guidance on the following topics: Intragroup lease arrangements arising from MFRS 16 Leases; Different classes of financial assets in the consolidated financial statements arising from MFRS 9 Financial Instruments; Reduction of capital and return of capital to NCIs in accordance with the new Companies Act 2016; and Effects of shares or share options granted to employees of a subsidiary.