The impact of IFRS 16 on key financial ratios : a new methodological approach
José Morales-Díaz and Constancio Zamora-Ramírez
| Year of publication: |
2018
|
|---|---|
| Authors: | Morales-Díaz, José ; Zamora-Ramírez, Constancio |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 15.2018, 1, p. 105-133
|
| Subject: | IFRS 16 | lease accounting | financial ratios | impact assessment | IFRS | Betriebliche Kennzahl | Financial ratio | Rechnungswesen | Accounting | Leasing | Wirkungsanalyse | Impact assessment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2018.1433307 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011997675