The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies
YSA Sbaih, H Alshurafat, H Al-Hazaima… - … Conference on Business …, 2022 - Springer
The implementation of IFRS 16 will fundamentally change the accounting for lease
contracts. This standard eliminates off-balance-sheet financing by capitalizing on operating …
contracts. This standard eliminates off-balance-sheet financing by capitalizing on operating …
The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information's conveyance
ER Utami, S Sumiyana, JH Mustakini… - Accounting Research …, 2024 - emerald.com
Purpose The purpose of this study is to investigate the implementation of International
Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset …
Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset …
[PDF][PDF] The Financial Impacts of Lease Capitalisation on an Airline's Financial Reporting: A Case Study of AirAsia Group Berhad.
ABSTRACT Effective 1 January 2019, the International Accounting Standards Board (IASB)
introduced IFRS 16 Leases to replace IAS 17 Leases. The aviation industry would be …
introduced IFRS 16 Leases to replace IAS 17 Leases. The aviation industry would be …
The impacts of IFRS 16 on airlines
The impacts of IFRS 16 on airlines Page 1 119 www .accountingmanagementreview .o cc.pt
ISSN 2795-4412 No. 27, 2023 pp. 119-142 Published by OCC DOI https://doi.org/10.55486/amrrgg.v27i1.5 …
ISSN 2795-4412 No. 27, 2023 pp. 119-142 Published by OCC DOI https://doi.org/10.55486/amrrgg.v27i1.5 …
[PDF][PDF] Penerapan Kapitalisasi Sewa Operasi Terhadap Laporan Posisi Keuangan Dan Rasio Keuangan Pada Perusahaan Di Indonesia
AAS Mashuri - Journal of Applied Managerial Accounting, 2021 - scholar.archive.org
Tujuan dari penelitian ini menganalisis dampak kapitalisasi sewa operasi berdasarkan
PSAK 73 yang berlaku dalam penyusunan laporan keuangan terkait dengan kegiatan …
PSAK 73 yang berlaku dalam penyusunan laporan keuangan terkait dengan kegiatan …
Análise setorial do impacto da IFRS 16 e covid-19 nos indicadores das arrendatárias brasileiras
VRS Cardoso, PAP Britto - Revista Contabilidade & Finanças, 2024 - SciELO Brasil
RESUMO O objetivo deste artigo foi analisar o impacto da International Financial Reporting
Standard 16 (IFRS 16) e da pandemia da doença do coronavírus 2019 (covid-19) nos …
Standard 16 (IFRS 16) e da pandemia da doença do coronavírus 2019 (covid-19) nos …
What effect does the mandatory adoption of IFRS have on the decision to withdraw an IPO?
M Alidarous - Asia-Pacific Journal of Accounting & Economics, 2024 - Taylor & Francis
This article fills a gap in accounting disclosure discipline and Initial Public Offerings (IPOs)
withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is …
withdrawal research by examining how mandating IFRS affects IPO withdrawal. This study is …
Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees
VRS Cardoso, PAP Britto - Revista Contabilidade & Finanças, 2023 - SciELO Brasil
The objective of this article was to analyze the impact of International Financial Reporting
Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the …
Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the …
[HTML][HTML] Effects of Implementation IFRS 16 in Colombian companies listed on the Colombian Stock Exchange
LK Rojas Molina, YA Franco Gómez - Revista Facultad de Ciencias …, 2022 - scielo.org.co
The purpose of this research is to analyze possible effects associated with the initial
application of International Financial Reporting Standards (ifrs) to the financial statements of …
application of International Financial Reporting Standards (ifrs) to the financial statements of …
[图书][B] Perspectives on International Financial Reporting and Auditing in the Airline Industry
Air New Zealand.(2019). Air New Zealand annual financial results 2019. Retrieved from
https://p-airnz. com/cms/assets/PDFs/airnz-2019-financial-results. pdf Air Partner.(2019). Air …
https://p-airnz. com/cms/assets/PDFs/airnz-2019-financial-results. pdf Air Partner.(2019). Air …