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1. Why has the leasing standard been changed? What will change? What does it mean for BHP and Rio Tinto? And how AASB 16 would benefit and/or disadvantage the BHP and Rio Tinto?   2. What effect does AASB 16 has on BHP and Rio Tinto’s income statement, balance sheet and cash flow statement? What does it mean for users of BHP and Rio Tinto’s financial statements?   (Note: Compare and discuss relevant ratios where applicable. Use 2017 Annual Report for both BHP an ...

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