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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1234
Title: The impact of IFRS 16 in financial statement
Authors: Le Thuy Hang 
Keywords: Lease accounting;Off-balance-sheet financing;Lease-or-buy decision
Issue Date: 2021
Publisher: Vietnamese-German University
Abstract: 
Leasing is a type of economic transaction that has been there since the early 1900s and is one of the most crucial accounting transactions (Miller & Upton, 1976). It is also one of the most typical financial decisions an organization will face (Ang & Peterson, 1984). In September 1982, International Accounting Standards (IAS) 17 were issued and mainly focused on identifying whether the lease is an operational or a financing lease (Branswijck, Longueville & Everaert, 2011; IAS 17, 2001). To overcome shortcomings in the transparency of IAS 17, the International Financial Reporting Standard (IFRS) 16 was issued in January 2016 - Leases have resulted in a considerable shift in how leases are recognized, quantified, and presented in lessees financial reports
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1234
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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