The impact of IFRS 16 adoption on financial statements of listed South African mining companies
This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE). The IASB has requested research on the adoption of IFRS 16 to understand the impact and assist with post-implementation reviews. Li...
Saved in:
Main Authors: | Milan van Wyk, Yolandi Enslin |
---|---|
Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2025-12-01
|
Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2450096 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16
by: Jorge Katsumi Niyama, et al.
Published: (2025-01-01) -
Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16
by: Jorge Katsumi Niyama, et al.
Published: (2025-01-01) -
ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS
by: Selma Novalija, et al.
Published: (2011-11-01) -
ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS
by: Selma Novalija, et al.
Published: (2011-11-01) -
Interpretation of the concept of liabilities in lease accounting
by: Horacio Molina-Sánchez, et al.
Published: (2025-01-01)