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Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters
To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union. In 2017, the new international financial reporting standard (IFRS 16, “Leases”)...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier
2021
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8047158/ https://www.ncbi.nlm.nih.gov/pubmed/33869698 http://dx.doi.org/10.1016/j.dib.2021.106996 |