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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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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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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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The impacts of IFRS 16 on airlines
Accounting and Management Review | Revista de Contabilidade e Gestão, 2023 This study addresses the effects of the adoption of IFRS 16 on the passenger air transport sector. With practical effects for financial years beginning on or after 1 January 2019, IFRS 16 established the standardisation of a single accounting modelfor all leases, whether operating or financial.
José Ribeiro +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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المجلة الأردنية للعلوم التطبيقية-العلوم الانسانية, 2021 This study aims to examine International Financial Reporting Standard (IFRS) 16, related to leases, and its impact on the quality of accounting information, particularly regarding relevance and faithful representation.
Abdelrahman Khattab, Mahmoud Nassar
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US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Shubita, M, Harris, P, Stahlin, W
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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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