2018. Retrieved 2018-11-04. "About IFRS 16". IFRS Foundation. Retrieved 2018-11-04. "Transition from IAS 17 to IFRS 16". IFRScommunity.com. Retrieved 2019-02-15...

controlling standard is IFRS 16, "Leases" which an entity shall apply for annual reporting periods beginning on or after 1 January 2019. IFRS 16, phased out the...

Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation. The IFRS include The Conceptual Framework for Financial Reporting； The...

and internationally (IFRS), operating leases were off-balance-sheet financing. Under current accounting rules (ASC 842, IFRS 16), operating leases are...

2019, Magnit reported a total revenue of 342.9 billion rubles, with an IFRS 16 adjusted net income of 2.5 billion rubles. In 2022, the company's revenue...

eliminating operating lease accounting). This culminated in the issuance of IFRS 16 and FASB Topic 842. Both are effective January 1, 2019. The similarity...

Accounting Standards Board. May 16, 2013. p. 82. Archived from the original on June 27, 2013. Retrieved 2013-06-11. IFRS 16 Leases: Basis for Conclusions...

February 2020 ifrs standards, published by Corporate Finance Institute Education Inc – accessdate 9 February 2020 List of standards, published by IFRS – accessdate...

accounting purposes, under both international financial reporting standards (IFRS 16) and US accounting standards. In yachting, a bareboat charter is usually...

(including the IAS issued until 2001 and the IFRS issued since then) would also be known as IFRS. In 2021, The IFRS Foundation introduced a new semantic twist...