Browsing Master theses by Author "Quach, Victoria"
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Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16
Quach, Victoria; Tu, Lisa (2020-07-01)Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase ...