Results 11 to 20 of about 56,054 (246)
Enfoque, 2023 Diversas críticas às normas contábeis sobre leasing levaram o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB) a se unirem em busca de uma solução conjunta por meio de um due process, que culminou com a ...
Agostinho Moura dos Santos +2 more
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Efeitos da adoção da IFRS 16 — locações nas empresas cotadas no STOXX Europe 50
Innovar: Revista de Ciencias Administrativas y Sociales, 2022 A alteração da forma de contabilização das locações pela introdução de uma nova norma contabilística poderá ter implicações nas empresas, quer a nível contabilístico, quer na qualidade da informação empresarial e na economia real.
Joel Antunes, Ana Morais
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The Impact of IFRS Changes on Companies’ Financial Indicators
Buhalterinės Apskaitos Teorija ir Praktika, 2021 The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and
Inga Liutkevičiūtė +2 more
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De adoptie van IFRS 16 door Europese ondernemingen [PDF]
MAB, 2020 In dit artikel doen we verslag van onderzoek naar de implementatie van IFRS 16 door de grootste Europese en Nederlandse beursgenoteerde ondernemingen.
Coen Arnold, Arjan Brouwer, Jay Tahtah
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Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland
International Journal of Management and Economics, 2022 The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using ...
Białek-Jaworska Anna +2 more
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Muhasebe Enstitüsü Dergisi, 2022 The boards that regulate accounting paradigms have published the IFRS standard to guide companies in presenting their financial information honestly, explicably, and transparently.
Berke Koç
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Учёт. Анализ. Аудит, 2019 For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other ...
IRINA А. Lisovskaya
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Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
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The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 2017 Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
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Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable
Mercados y Negocios, 2017 Este documento tiene como objetivo evidenciar el impacto que generará la aplicación de la IFRS 16 en las métricas de rentabilidad ROA, ROE y en el margen de utilidad.
Viviana Lambreton Torres +1 more
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