The Impact of IFRS 16 Lease on Financial Statement of Airline Companies
In 2016, IASB has published a new lease accounting standard International Financial Reporting Standard (IFRS) 16 to replace the previous one "IAS 17" and the new standard will be implemented from 1 January 2019 onwards. The new standard eliminates the distinction between operating lease an...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Published: |
Auckland University of Technology,
2017-10-30T21:28:11Z.
|
| Subjects: | |
| Online Access: | Get fulltext |