Results 221 to 230 of about 56,054 (246)

IFRS 16 (TFRS 16)’NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ

Muhasebe ve Denetime Bakış, 2023
Bu çalışma IFRS 16 (TFRS 16) Kiralamalar standardının finansal tablolar ve finansal analizde kullanılan oranlar üzerindeki etkilerini incelemekte ve literatürdeki önceki çalışmaların sonuçlarını açıklamaktadır. Kiralama işlemlerinde finansal kiralama ve faaliyet kiralaması ayrımını kaldırarak bilançoda faaliyet kiralamalarına ilişkin varlık ve ...
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Ermittlung des Grenzfremdkapitalzinssatzes gemäß IFRS 16

IRZ - Zeitschrift für Internationale Rechnungslegung, 2020
Seit 1.1.2019 sind die neuenRegelungen zur Leasingbilanzierung verpflichtendanzuwenden. Die Herausforderungen betreffend den Übergangvon IAS 17 und IFRIC 4 auf IFRS 16 lagen dabei v.a. bei den Leasingnehmern.Diese müssen aufgrund von IFRS 16 nun mit wenigen Ausnahmensämtliche Leasingverhältnisse bilanziell erfassen.Somit entfälltbeim Leasingnehmer die ...
Margetich, Gerhard, Renner, Elisabeth
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IFRS 16 Leasingverhältnisse

With the introduction of IFRS 16, companies that comply with international accounting standards face new challenges in the context of leasing accounting. As of January 1, 2019, the accounting standard IFRS 16 comes into force and replaces the former applicable accounting standard IAS 17.
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IFRS 16: COVID-19-RELATED RENT CONCESSIONS AMENDMENT

Наука. Исследования. Практика: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Октябрь 2021), 2021
В данной статье дается краткий обзор МСФО-16 «Аренда» и рассматриваются уступки, которые были предоставлены арендаторам в связи с пандемией. This article provides a brief overview of IFRS 16 Leases and examines the concessions made to lessees in response to the pandemic.
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IFRS 16 e moratoria COVID: aspetti contabili

2022
Il presente contributo si propone innanzi tutto di richiamare i profili economico-aziendali e contabili del contratto di locazione finanziaria e del contratto di locazione operativa (i c.d. contratti di leasing), concentrandosi sulle norme attinenti la moratoria dei pagamenti dei canoni, pubblicate dallo IASB nel 2020 a seguito della pandemia da COVID ...
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IFRS 16 – leieavtaler og detaljhandel

Praktisk økonomi & finans, 2020
Vegard Daltveit, Alvar Strandvold
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Impact of IFRS 16 on financial ratios

2020
The aim of this paper is to research the impact that changes of International financial reporting standard 16 have on financial ratios. International financial reporting standard (IFRS) 16 –“Leases” brings significantly different approach on presenting lease liabilities. It is implemented as of January, 1st 2019 and is mandatory for all companies which
Jakaša, Petra, Sorić, Branko
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Kommentar zum IFRS 16 – Leases

2023
Martina Läger, Caroline Flick, Peter Krieg   +2 more
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Potencionální dopady aplikace IFRS 16

2019
Koláčková, E. Potential impact of application IFRS 16. Diploma thesis. Brno. Mendel University in Brno, 2019 The master thesis is focus on methods of reporting lease during the international standard IAS 17 and with methodology of the new international standard IFRS 16.
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IFRS 16 presentation

2020
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