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    • The Impact of IFRS 16 Lease on Financial Statement of Airline Companies

      You, Jia (Auckland University of Technology, 2017)
      In 2016, IASB has published a new lease accounting standard International Financial Reporting Standard (IFRS) 16 to replace the previous one “IAS 17” and the new standard will be implemented from 1 January 2019 onwards. ...