The Implementation of the International Financial Reporting Standard (IFRS 16 - “Leases”) by companies listed on the Bucharest Stock Exchange
References
- Banthia, Aakanksha (2017). Implementation of IFRS 16 in various countries - Vinod Kothtari Consultants - vinodkothari.com.
- Öztürk, C., Baker, C.R. (2022). Some Observations on IFRS 15 and IFRS 16 in the Airline
- Industry: The Case of Air France – KLM, Perspectives on International Financial Reporting and Auditing in the Airline Industry (Studies in Managerial and Financial Accounting, Vol. 35), pp. 51-80.
- Rey Andrea, Maglio Roberto, Rapone Valerio (2020). Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases. Journal of International Acounting, Auditing and Taxation – Volume 41,100348.
- Tumpach Milos, Juhászová Zuzana, Kubaščíková Zuzana, Kriškova Petra (2021). Data sets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters. Data in Brief – volume 36, 106996.
- Warren,CliveM.J. (2016). The impact of International Accounting Standards Board. (IASB)/International Financial Reporting Standard 16 (IFRS 16). Property Management, Volume 34, Issue 3.
- Xu, W., Davidson, R.A. and Cheong, C.S. (2017). “Converting financial statements:operating to capitalised leases”, Pacific Accounting Review, Volume 29 No. 1, pp. 34-54.
DOI: https://doi.org/10.2478/picbe-2022-0082 | Journal eISSN: 2558-9652
Language: English
Page range: 879 - 886
Published on: Aug 8, 2022
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Related subjects:
© 2022 Alexandru Vrejoiu, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.