VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/1234| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Le Thuy Hang | en_US |
| dc.date.accessioned | 2021-10-28T06:45:26Z | - |
| dc.date.available | 2021-10-28T06:45:26Z | - |
| dc.date.issued | 2021 | - |
| dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/1234 | - |
| dc.description.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 | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Vietnamese-German University | en_US |
| dc.rights | Attribution-NonCommercial 4.0 International | * |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | * |
| dc.subject | Lease accounting | en_US |
| dc.subject | Off-balance-sheet financing | en_US |
| dc.subject | Lease-or-buy decision | en_US |
| dc.title | The impact of IFRS 16 in financial statement | en_US |
| dc.type | Thesis | en_US |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | restricted | - |
| item.languageiso639-1 | other | - |
| Appears in Collections: | Finance & Accounting (FA) | |
Files in This Item:
| File | Size | Format | Existing users please Login |
|---|---|---|---|
| The impact of IFRS 16 in financial statement.pdf | 1.02 MB | Adobe PDF |
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