ManuScript Details
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Paper Id:
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IJARW1753
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Title:
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IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 4 Issue 5 |
| Pages: |
3
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| Published On: |
12/5/2022 9:21:39 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Duong Thu Minh |
| Institute: |
Thai Nguyen University of Economics and Business Administration |
Co - Author Details
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Author Institute |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
International Financial Reporting Standard (IFRS), IFRS 16, Leases, financial statements. |
| Abstract: |
International Financial Reporting Standard (IFRS) 16 is the most fundamental accounting change for leases in more than 30 years. Accordingly, IFRS 16 removes the classification and accounting of operating and financial leases for lessees and requires lessees to record most leases on the balance sheet. When applying IFRS 16, the lessee will record more leased assets and lease liabilities on the balance sheet, increasing transparency about the effects of lease liabilities and comparability of financial statements. Applying IFRS 16 will not only affect financial results, but may also require changes in corporate information systems to meet reporting needs in accordance with international standards. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Duong Thu Minh, "IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY", International Journal Of All Research Writings,
vol. 4, no. 5, pp. 63-65, 2022.
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MLA
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Duong Thu Minh "IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY." International Journal Of All Research Writings,
vol 4, no. 5, 2022, pp. 63-65.
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APA
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Duong Thu Minh (2022). IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY. International Journal Of All Research Writings,
4(5), 63-65.
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IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY
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IFRS 16 – LEASES - REASONS AND IMPACTS ON FINANCIAL STATEMENTS IN REALITY
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