VGU RESEARCH REPOSITORY
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Title: | The new leasing standard IFRS 16 and its possible impacts on the reporting of Vietnamese companies, especially in the case of Vietjet Air | Authors: | Tran Xuan Hong Vi | Keywords: | New leasing standard;IFRS;Vietjet Air;Financial reporting | Issue Date: | 2018 | Publisher: | Vietnamese-German University | Abstract: | The aim of this paper is to demonstrate possible impacts of IFRS 16 on the reporting of companies in Vietnam, especially, on the reporting of Vietjet Air. Vietjet Air started its business just approximately a decade ago with its fleet almost fully operationally leased. In spite of its intensive lease volume, Vietjet appears to be totally attractive to public investors thanks to its impressive leverage and profitability ratios during years of operation. With the future adoption of IFRS 16, I suggest great changes might arrive on the company’s financial position. |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/614 |
Appears in Collections: | Finance & Accounting (FA) |
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