IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases. IAS 17 was criticized for impairing the quality of accounting information due to the inappropriate treatment of identified resour...
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| Hlavní autoři: | , |
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| Médium: | UMS Journal (OJS) |
| Jazyk: | eng |
| Vydáno: |
Universitas Muhammadiyah Surakarta
2023
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| Témata: | |
| On-line přístup: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3268 |
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