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Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters [PDF]
Data in Brief, 2021 To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union.
Milos Tumpach +3 more
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IFRS 16 «Rent»: the main causes of occurance
Интеллект. Инновации. Инвестиции, 2022 Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
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IFRS 16 and its Impacts on Aviation Industry [PDF]
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019 Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related ...
Alžběta Veverková
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The effect of IFRS 16 on the attitude of sophisticated and unsophisticated lenders towards loan contracting [PDF]
MAB, 2023 This research describes the effect of IFRS 16 on the attitude of sophisticated lenders towards loan contracting. The goal of IFRS 16 was to enhance reporting quality and provide a more faithful representation of the financial statements.
Julia van Vuuren
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Effecten van IFRS 16 Leases op informatie in de jaarrekening [PDF]
MAB, 2020 Dit artikel onderzoekt effecten van de eerste toepassing van IFRS 16 op informatie gerelateerd aan leases in jaarrekeningen over 2019 bij lessees. IFRS 16 vereist meer informatie over leases waarvan een groot deel dikwijls wordt gegeven.
Jan Backhuijs +2 more
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Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
E3S Web of Conferences, 2023 This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
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Revista Ambiente Contábil, 2022 Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment.
Ícaro Luiz de Sousa Silva +2 more
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The Impact of IFRS 16 on the financials of the Greek listed companies [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Question: What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange?
Gerasimos Rompotis, Dimitris Balios
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IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Riset Akuntansi dan Keuangan Indonesia, 2023 Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases.
Musa-Mubi Aliya, Yunusa Nasiru
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Effects of the implementation of IFRS 16 leases in companies listed in the Colombian Stock Exchange
Revista Facultad de Ciencias Económicas, 2022 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 68 companies listed on the Colombian Stock Exchange.
Leidy Katerine Rojas Molina +1 more
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