Lopes, Ana Isabel; penela, daniela - 2023
Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no … longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining … three types of effects: a combined effect, a business-as-usual effect, and an isolated IFRS 16 effect. Findings suggest that …