Wyk, Milan van; Enslin, Yolandi - In: Cogent business & management 12 (2025) 1, pp. 1-15
This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE). The IASB has requested research on the adoption of IFRS 16 to understand the impact and assist with post-implementation...