The expected impact of IFRS 16 leases: evidence from companies listed on the portuguese stock exchange
Purpose: The International Financial Reporting Standard (IFRS) 16 – Leases, is mandatory since January 2019, replacing the current standard International Accounting Standard (IAS) 17. This new standard requires the accounting of operating leases in the lessee’s balance sheet, recognizing a right-of-...
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| Outros Autores: | , , |
| Formato: | article |
| Idioma: | por |
| Publicado em: |
2021
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/11110/2234 |
| País: | Portugal |
| Oai: | oai:ciencipca.ipca.pt:11110/2234 |