IFRS 16 “Leases” – consequences on the financial statements and financial indicators
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 2019, sets out new rules for the recognition and measurement...
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2017-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9532.pdf
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