Browsing Masters Degrees (Accounting) by Author "Cumming, Carley Jane."
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The implementation impact of IFRS 16: leases on JSE listed technology and telecommunication companies using a constructive capitalisation model. Cumming, Carley Jane. (2019)In South Africa and globally, leasing forms part of a significant source of financing for companies. On the 13th January 2016, the IASB released the new lease standard, IFRS 16, which is effective for periods beginning ...