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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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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 «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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The Advantages that IFRS 16 Brings to the Economic Environment [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
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Compliance with IFRS 16 Mandatory Presentation and Disclosure Requirements and Company Characteristics: Evidence from an Emerging Market [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 This paper investigates the level of compliance with IFRS 16 (Leases) Mandatory Presentation and Disclosure Requirements (MPDR) and its association with the company characteristics in Bahrain as one of the emerging markets employing both new ...
salah Ali
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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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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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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