The impact of IFRS 16 adoption on financial statements of listed South African mining companies

The impact of IFRS 16 adoption on financial statements of listed South African mining companies

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 reviews. Li...

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Bibliographic Details
Main Authors: Milan van Wyk, Yolandi Enslin
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
IFRS 16
leases
operating lease
financial impact
post-implementation review
Business, Management and Accounting
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2450096
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https://www.tandfonline.com/doi/10.1080/23311975.2025.2450096

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