{"title":"从VAS 06“租来的资产”转换为IFRS 16“租赁”对财务结果和管理奖励系统的影响","authors":"","doi":"10.59006/https://vnfa-jaa.06202303","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ẢNH HƯỞNG KHI CHUYỂN ĐỔI TỪ VAS 06 “THUÊ TÀI SẢN” SANG IFRS 16 “LEASES” ĐẾN KẾT QUẢ TÀI CHÍNH VÀ HỆ THỐNG KHEN THƯỞNG BAN QUẢN LÝ\",\"authors\":\"\",\"doi\":\"10.59006/https://vnfa-jaa.06202303\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":47160,\"journal\":{\"name\":\"Journal of Accounting Auditing and Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Auditing and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59006/https://vnfa-jaa.06202303\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/https://vnfa-jaa.06202303","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
期刊介绍:
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.