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The expected impact of IFRS 16 leases: evidence from companies listed on the po...
Lima, Jéssica; Lemos, Kátia; Monteiro, Sónia; Ribeiro, Verónica; Lemos, KátiaPurpose: The International Financial Reporting Standard (IFRS) 16 – Leases, is mandatory since January 2019, replacing the current standard International Accounting Standard (IAS) 17. This new standard requires the accounting of operating leases in the lessee’s balance sheet, recognizing a right-of-use asset and the corresponding liability. The aim of this paper is to analyze the potential effects of IFRS 16 on...
Date: 2021
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Origin: CiencIPCA