The impact of IFRS 16 adoption on financial statements of listed South African mining companies

This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE). The IASB has requested research on the adoption of IFRS 16 to understand the impact and assist with post-implementation reviews. Li...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:Cogent Business & Management
المؤلفون الرئيسيون: Milan van Wyk, Yolandi Enslin
التنسيق: مقال
اللغة:الإنجليزية
منشور في: Taylor & Francis Group 2025-12-01
الموضوعات:
IFRS 16
leases
operating lease
financial impact
post-implementation review
Business, Management and Accounting
الوصول للمادة أونلاين:https://www.tandfonline.com/doi/10.1080/23311975.2025.2450096

الانترنت

https://www.tandfonline.com/doi/10.1080/23311975.2025.2450096

مواد مشابهة