Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1234
DC FieldValueLanguage
dc.contributor.authorLe Thuy Hangen_US
dc.date.accessioned2021-10-28T06:45:26Z-
dc.date.available2021-10-28T06:45:26Z-
dc.date.issued2021-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1234-
dc.description.abstractLeasing 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 reportsen_US
dc.language.isoenen_US
dc.publisherVietnamese-German Universityen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectLease accountingen_US
dc.subjectOff-balance-sheet financingen_US
dc.subjectLease-or-buy decisionen_US
dc.titleThe impact of IFRS 16 in financial statementen_US
dc.typeThesisen_US
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
item.languageiso639-1other-
Appears in Collections:Finance & Accounting (FA)
Files in This Item:
File SizeFormat Existing users please Login
The impact of IFRS 16 in financial statement.pdf1.02 MBAdobe PDF
Show simple item record

Page view(s)

200
checked on Apr 4, 2026

Download(s)

135
checked on Apr 4, 2026

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206