VGU RESEARCH REPOSITORY
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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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| The impact of IFRS 16 in financial statement.pdf | 1.02 MB | Adobe PDF |
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