Audit of disclosure in lease notes according to IFRS
Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases. This standard has its own requirements for both accounting and disclosure in the notes to the f...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2022-04-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/258530 |