Zobrazeno 1 - 10
of 10
pro vyhledávání: '"IFRS16"'
Autor:
Dalia Nasser, Tarek Alrashedy
Publikováno v:
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, Vol 23, Iss 1, Pp 1-23 (2022)
The purpose of this research is to analyze the effect of applying IFRS 16 on the financial performance of Air Arabia. Aviation sector is one of the most affected sectors from IFRS16 application Air Arabia interim financial statements for the period e
Externí odkaz:
https://doaj.org/article/6270674037db4e789dc64a00dc5ecc7d
Publikováno v:
Tikrit Journal of Administrative and Economic Sciences, Vol 18, Iss 59, 2 (2022)
يتمثل الهدف الرئيس للبحث في تقديم آلية مقترحة لتدقيـق عقـود الايجـار علـى وفـق IFRS 16 في البيئة العراقية لتحديد إجراءات تدقيق عقود الايجار
Externí odkaz:
https://doaj.org/article/f2a0fbd007f2425a9af1b89b0e8855fd
Publikováno v:
Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos, Vol 6, Iss 1 (2019)
Com a aprovação da Norma Brasileira de Contabilidade Técnica Geral (NBC TG) 03 (R3), que dispõe sobre as operações de arrendamento mercantil, a partir de 1 de janeiro de 2019, as empresas mudaram a forma de contabilização de leasing, portanto
Externí odkaz:
https://doaj.org/article/8f27200a73ad430491493ecaaf0f0462
Autor:
Raul Gomes Pinheiro
Publikováno v:
Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos, Vol 6, Iss 1 (2019)
Este estudo tem como objetivo identificar as mudanças na forma de contabilização e a sua influência nos indicadores econômico-financeiros que ocorrerão com a aplicabilidade da IFRS 16 a partir de 01 de janeiro de 2019 em empresas do setor aére
Externí odkaz:
https://doaj.org/article/7e476f6acd8841e58ba547942577ce2c
Autor:
Sanghwa, LEE
Publikováno v:
埼玉学園大学紀要. 経済経営学部篇 = Bulletin of Saitama Gakuen University. Faculty of Economics and Business. 19:75-85
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::c9a081eb9ff40c9592766ab7a42d2fce
http://id.nii.ac.jp/1354/00001220/
http://id.nii.ac.jp/1354/00001220/
The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks
Publikováno v:
Academic Journal of Economic Studies, Vol 4, Iss 1, Pp 54-59 (2018)
t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also dependi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::1bc5a6c06e71252844c32853ba2e84f5
http://www.ajes.ro/wp-content/uploads/AJES_article_1_145.pdf
http://www.ajes.ro/wp-content/uploads/AJES_article_1_145.pdf
Publikováno v:
近畿大学商学論究 = KINKI-DAIGAKU SHOGAKU-RONKYU : The Journal of Business Administration. 15(1):75-89
[要旨]日本における減価償却手続の多くは，会計上認められる複数の減価償却方法である定額法，定率法などから一つの方法を任意に選択し，税法基準に準拠して耐用年数や残存価額を
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::13f32ed13a7c05a633425c8aa0111b80
http://id.nii.ac.jp/1391/00018607/
http://id.nii.ac.jp/1391/00018607/
Autor:
Meryem Öztürk, Murat Serçemeli
1.IntroductionIncreasing the reliability and transparency of the financial statements has recently become an issue on which emphasis have been laid. Although the International Financial Reporting Standards (IFRS) make significant contributions to the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6700d1458d80c7e7fd5169ca51fdf30f
https://hdl.handle.net/20.500.12697/1537
https://hdl.handle.net/20.500.12697/1537
Conference
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Conference
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