The impact of the first application of IFRS 16 on the financial statements of companies
Автор: Levandovskaya E.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 3-2 (61), 2020 года.
Бесплатный доступ
The article is devoted to the consideration of the new standard IFRS 16 “Leases” starting with 01.01.2019, namely, the essence of this standard and the history of its appearance were analyzed. The impact of the first application of this standard on the annual financial statements of companies for 2019 was investigated.
Finance leases, operating leases, ifrs, accounting, financial statements
Короткий адрес: https://sciup.org/170182525
IDR: 170182525 | DOI: 10.24411/2411-0450-2020-10223
Статья научная
