Zobrazeno 1 - 10
of 164
pro vyhledávání: '"IAS 17"'
Autor:
صالح فوزي الداود, أ. د. نواف فخر
Publikováno v:
مجلة جامعة دمشق للعلوم الاقتصادية و السياسية, Vol 40, Iss 2 (2024)
هدف البحث إلى بيان أثر التغيرات الناتجة عن تطبيق المعيار الدولي لإعداد التقارير المالية 16 (عقود الإيجار) في ملائمة المعلومات المحاسبية،
Externí odkaz:
https://doaj.org/article/1908ae7165584bdeb0a61a3ff8d3fa85
Autor:
Uygun, Uğur, Özdoğan, Burak
Publikováno v:
Celal Bayar Üniversitesi Sosyal Bilimler Dergisi / Celal Bayar University Journal of Social Sciences. 18(02):209-227
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=881688
Autor:
Grosu, Veronica, Hlaciuc, Elena
Publikováno v:
Strategies and Development Policies of Territories. International, Country Region, City Location Challenges / Strategies and Development Policies of Territories. International, Country Region, City Location Challenges. :345-354
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=722809
Autor:
Alžběta Veverková
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 67, Iss 5, Pp 1369-1377 (2019)
Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related
Externí odkaz:
https://doaj.org/article/81600feffee748ebbb04c918ce210e8a
Autor:
Krawczak, Mateusz, Dyląg, Renata
Publikováno v:
Zeszyty Teoretyczne Rachunkowości / Theoretical Journal of Accounting. (97):57-76
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=666434
The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
Publikováno v:
Academic Journal of Economic Studies. 4(1):54-59
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=620066
Autor:
Mateusz Krawczak, Renata Dyląg
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 2018, Iss 97 (153), Pp 57-76 (2018)
The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods
Externí odkaz:
https://doaj.org/article/90da28db53394d739fc8973cf0ef2f03
Publikováno v:
REVISTA ECONOMIA CONTEMPORANĂ / THE JOURNAL CONTEMPORARY ECONOMY. 2(2):78-84
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=727401
Autor:
Jude Edeigba, Felix Amenkhienan
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 11, Iss 3, Pp 3-19 (2017)
This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fr
Externí odkaz:
https://doaj.org/article/886be793f0174f1bbe06bbac077c6e1a
Autor:
Marian SACARIN
Publikováno v:
Audit Financiar, Vol 15, Iss 145, Pp 114-122 (2017)
In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 20
Externí odkaz:
https://doaj.org/article/4f6bdc917f6141b39c5f9b8ccb319b87