Browsing by Subject "IAS 17"

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  • Grosu, Veronica; Agapii, Elena (ASEM, 2017-11)
    IFRS 16 is a new standard which is waiting to be approved by the European Union and will be applied beginning on or after 1 January 2019. IFRS 16 specifies how an IFRS reporter will recognise, measure, present and disclose ...