IFRS 16 was issued to overcome the criticism of IAS 17, especially regarding the fact that
many lease transactions on lessee are not included in the statement of financial position (off …

This study aims to review the impact of PSAK 73 on retail companies in Indonesia. The
impact of the application of PSAK 73 in this study includes the company's financial ratios …

The study aimed to clarify the impact of the IFRS 16 Adjustments (Coronavirus-related lease
contracts) on the financial performance (Royal Jordanian case study). The descriptive …

The new IFRS 16 standards, which replaced IAS 17, have brought changes affecting
primarily leases, and while the lessor's accounting remains largely unchanged, this could …

The IASB (International Accounting Standards Board) abolished the IAS 17 Standard, which
has been in force for 30 years, and replaced it with the IFRS 16 Standard for leasing …

Kiralama işletmeler tarafından sıkça başvurulan finansman yöntemlerinden birisidir. Faaliyet
kiralaması ve finansal kiralama işletmeler için en yaygın olan kiralama yöntemleridir …

The International Accounting Standards Board introduced the International Financial
Reporting Standard (IFRS) 16 Leases in order to enhance the faithful representation of all …

Geçmişten günümüze tüm toplumlar çeşitli ihtiyaçları ve noksanlıkları karşılamak üzere
çeşitli mal ve hizmetlere ihtiyaç duymuştur. Takas ve satın alma gibi eylemlerin yanı sıra …

The accounting treatment for operating leases has attracted attention from both business
and academic communities. The progression of the operating lease from short-term low-risk …

From past to present, all societies have needed various goods and services to meet various
needs and deficiencies. In addition to actions such as barter and purchase, leasing method …