Ấn phẩm:
New regulations in international financial reporting standards on leases - ifrs 16
Tóm tắt
International Financial Reporting Standards (IFRS) 16 shows the change in accounting for the most fundamental leases over the last 30 years. Accordingly, IFRS 16 removes the classification and accounting of operating and financial leases for lessees and requires lessees to record most leases on the balance sheet. When applying IFRS 16, the lessee will record more leased assets and lease liabilities on the balance sheet, increasing transparency about the effects of lease liabilities and comparability of financial statements. of asset purchasers and asset leasers. The following article studies the International Financial Reporting Standards on Leases (IFRS 16) and its impact on its application to enterprises in Vietnam. Thereby, the study also analyzes the difficulties and challenges faced by enterprises when applying IFRS 16, thereby proposing measures to help Vietnamese enterprises move towards integration with international accounting. •
Mô tả
Tác giả
Nguyen Hong Nga PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Business , IFRS 16 , Lease , Contract , Liability
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
