The effects of the new accounting standard for leases on firms: a practical case of TAP’s financial statement reformulation for IFRS 16

IASB published the new IFRS 16 which succeeds IAS 17 on 1st January 2019. The standard requires the recognition of the operating leases in the firms’ balance sheet, aiming to increase the comparability and transparency of the financial statements. Therefore, the created impacts at organizational and...

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Detalhes bibliográficos
Autor principal: Gouveia, Duarte Nuno Amiguinho (author)
Formato: masterThesis
Idioma:eng
Publicado em: 2019
Assuntos:
IFRS 16 “leases”
Lessee
Financial statements
Financial ratios
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
Texto completo:http://hdl.handle.net/10362/70305
País:Portugal
Oai:oai:run.unl.pt:10362/70305

Texto Completo

http://hdl.handle.net/10362/70305

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