Requirements for the identification and classification of leases in accordance with International Financial Reporting Standards (IFRS) - A comparative study with the Financial Accounting System(SCF) -
Main Article Content
Abstract
This study presents the most important requirements for identifying and classifying leases in
accordance with International Financial Reporting Standards, as well as presenting the requirements for
identifying and classifying leases included in the financial accounting system, and through the above, the
most important differences between them can be drawn. This comparison will allow us to see the degree of
convergence between the Financial Accounting System and the International Financial reporting Standards
(IFRS16).
Article Details
References
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