Xu, Wei; Davidson, Robyn Alexandra; Cheong, Chee Seng - In: Pacific Accounting Review 29 (2017) 1, pp. 34-54
Purpose The purpose of this paper is to examine how capitalising operating leases under IFRS 16/AASB 16 affects the financial statements and value relevance of financial information. In doing so, limitations of exiting methods are highlighted and improved upon. Design/methodology/approach Imhoff...