International Financial Reporting Standard (IFRS) 16: Leases
McFie, James Boyd;
International Financial Reporting Standard (IFRS) 16: Leases
Article published in the ICPAK Accountant Journal - March/April 2016 IFRS 16: Leases was issued on 13 January 2016; it replaces IAS 17 Leases. The new Standard is effective from 1st January 2019: early application is permitted, provided the recently issued revenue Standard, IFRS 15 Revenue from Contracts with Customers is also applied. IFRS 16 requires all leases to be reported on a company’s balance sheet as assets and liabilities.
Kenya
- Strathmore University Kenya
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selected citations
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These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
Average
Average
Average
Green
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