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IFRS 16 Essays

Challenges and Financial Impacts of Adopting New Lease Standard

Cathay Pacific is identified among the largest airlines in Hong Kong. The new accounting standard, IFRS 16, requires recognition of lease transactions as right-to-use assets and lease liabilities by lessees; hence they should be included in the financial statements. Adopting the standard is identified to impact businesses significantly through increasing their debts and EBITDA, reducing ... Read More
Pages: 4       Words: 949
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