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As we know about IFRS16, we can see that the accounting for operating leases is asymmetrical: both lessees and lessors recognize the same asset in their financial statements

What If Company A (lessor) is a parent and Company B (lessee) is a subsidiary.

Company A considers the lease as Operating Lease and keeps recognizing the leased asset in his statement of financial position

While Company B's journal entries take an asset under the lease:
Dr Right-of-use asset
Cr Lease liability (in the amount of the lease liability)

This means now the same asset is in both company financial statements.

Moreover, not only for the initial recognition

Company A (lessor) recognize the lease income as an income on a straight-line basis over the lease term

BUT Company B
depreciate the asset over the lease term:
Dr Profit or loss – Depreciation charge
Cr Accumulated depreciation of right-of-use asset

recognize an interest on the lease liability:
Dr Profit or loss – Interest expense
Cr Lease liability

a reduction of the lease liability:
Dr Lease liability
Cr Bank account (cash)

So the question is:
How to eliminate the transaction like this in working paper to create the consolidated financial statements for Company A
in IFRS 16 - Leases by

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