Listar Grau en Finances i Comptabilitat por autoría "77599de2-e8e0-41e7-876a-1b56931783a4"

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    • closedAccess   IFRS 16: International financial reporting standard about leases 

      Aparisi Climent, Alejandro Universitat Jaume I (2020-07-16)
      Over the past few decades, the regulations in force in most jurisdictions, and in particular IAS 17 of the International Accounting Standards Board (IASB), established a mixed approach based on the classification of leases ...