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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …
Persistent link: https://www.econbiz.de/10012236662
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The use of tax and nontax provisions and allowances
Honková, Irena - In: The impact of globalization on international finance …, (pp. 365-373). 2018
The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and …
Persistent link: https://www.econbiz.de/10012236749
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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Implementation of international financial reporting standards (IFRS) in India : an overview
Singh, Saumya; Kumar, Raj - In: Reinventing management strategies : the design for …, (pp. 220-228). 2014
Persistent link: https://www.econbiz.de/10010437254
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The origin of true and fair view in the Czech accounting
Zárybnická Žárová, Marcela - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 331-342). 2022
Persistent link: https://www.econbiz.de/10013449162