The financial impacts of lease capitalisation on an airline’s financial reporting: a case study of AirAsia Group Berhad / Sue Chern Ooi, Chee Chee Lim and Hooi-Laing Boo

• Main Authors: Sue, Chern Ooi, Chee, Chee, Hooi-Laing, Boo
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; TL Motor vehicles. Aeronautics. Astronautics
• Online Access: https://ir.uitm.edu.my/id/eprint/83753/1/83753.pdf; https://ir.uitm.edu.my/id/eprint/83753/

Effective 1 January 2019, the International Accounting Standards Board (IASB) introduced IFRS 16 Leases to replace IAS 17 Leases. The aviation industry would be affected by the change in leases standard as IFRS 16 Leases will result in larger assets and liabilities being recorded in the balance shee...