Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees
ABSTRACT The objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector. The effects of IFRS 16 after its entry into...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
2024-01-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772023000300501&tlng=en |