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Deegan, C. and Samkin, G. (2013a) ‘Chapter 27: Accounting for Indirect Ownership Interests’, in New Zealand financial accounting. 6th ed. North Ryde, N.S.W.: McGraw-Hill Australia, pp. 946–982.
Deegan, C. and Samkin, G. (2013b) ‘Chapter 29: Accounting for equity investments including investments in associates and joint arrangements’, in New Zealand financial accounting. 6th ed. North Ryde, N.S.W.: McGraw-Hill Australia, pp. 1028–1072.
Deegan, C.M. (2016) Financial accounting. 8th edition. North Ryde, N.S.W.: McGraw-Hill Education (Australia) Pty Ltd.
‘Jackie Russell-Green: New lease accounting changes hit balance sheets’ (no date) The New Zealand Herald [Preprint]. Available at: http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11576857.
Louis, H. (2003) ‘The Value Relevance of the Foreign Translation Adjustment’, The Accounting Review, 78(4), pp. 1027–1047. Available at: https://doi.org/10.2308/accr.2003.78.4.1027.
Morales-Díaz, J. and Zamora-Ramírez, C. (2018) ‘The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach’, Accounting in Europe, 15(1), pp. 105–133. Available at: https://doi.org/10.1080/17449480.2018.1433307.
Morales-Díaz, José (2018) ‘IFRS 16 (leases) implementation: Impact of entities’ decisions on financial statements’, Aestimatio, pp. 60–97. Available at: https://doi.org/10.5605/IEB.17.4.
Öztürk, M. (2016) ‘Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey’, Business and Economics Research Journal, 7(4), pp. 143–143. Available at: https://doi.org/10.20409/berj.2016422344.
Palepu, K.G. et al. (2015a) Business analysis & valuation: using financial statements. Second edition. South Melbourne, Victoria: Cengage Learning Australia. Available at: http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261.
Palepu, K.G. et al. (2015b) ‘Chapter 2: Strategy Analysis; Chapter 3: Overview of Accounting Analysis; Chapter 4: Implementing Accounting Analysis; Chapter 5: Financial Analysis.’, in Business analysis & valuation: using financial statements. Second edition. South Melbourne, Victoria: Cengage Learning Australia, pp. 29–212. Available at: http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261.
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Xu, W., Davidson, R.A. and Cheong, C.S. (2017) ‘Converting financial statements: operating to capitalised leases’, Pacific Accounting Review, 29(1), pp. 34–54. Available at: https://doi.org/10.1108/PAR-01-2016-0003.
