📄 Abstract
The authors performed a detailed literature review as well as gathered information at a public debate held jointly by the International Accounting Standards Board (IASB) and the South African Institute of Chartered Accountants (SAICA) to investigate what the implications may be. This article finds and concludes that there are potentially six change implications. The affected parties were identified as lenders, preparers and analysts with the banking and retail sectors requiring the most consideration.
🏷️ Keywords
📚 How to Cite:
Karimova Goolbahor Abdusattarovna, Burhonov Bobur Furqat ugli , THE EXPECTED IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) 16- LEASES , Volume 8 , Issue 12, december 2021, EPRA International Journal of Environmental Economics, Commerce and Educational Management(ECEM) ,