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Keywords: AASB 16
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (1): 34–54.
Published: 06 February 2017
...Wei Xu; Robyn Alexandra Davidson; Chee Seng Cheong 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...
