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Keywords: IFRS 16
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (1): 158–168.
Published: 14 July 2021
.... An analysis of the latest amendment to IFRS 16 in response to the COVID-19 crisis also confirms the role of practical expedients in strengthening the acceptance of IFRS in an increasingly complex economic reality and sheds some light on the new strategies adopted by the IASB to preserve its legitimacy...
