Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16 by Jorge Katsumi Niyama, Paulo César de Melo Mendes

Subjects: “…Leasing; IFRS 16; Substance over form.…”
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Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16 by Jorge Katsumi Niyama, Paulo César de Melo Mendes

Subjects: “…Leasing; IFRS 16, Essência sobre a forma…”
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Interpretation of the concept of liabilities in lease accounting by Horacio Molina-Sánchez, Marta de Vicente-Lama, María del Mar Ortiz-Gómez

Subjects: “…IFRS 16…”
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The impact of IFRS 16 adoption on financial statements of listed South African mining companies by Milan van Wyk, Yolandi Enslin

Subjects: “…IFRS 16…”
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