IFRS 16 “Leases” – consequences on the financial statements and financial indicators

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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Bibliographic Details
Main Author: Marian SACARIN
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2017-02-01
Series:Audit Financiar
Subjects:
IFRS 16 “Leases”
lessee
consequences
financial statements
financial indicators
IAS 17 “Leases”.
Online Access: http://revista.cafr.ro/temp/Article_9532.pdf

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