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Morales-Díaz, José, ‘IFRS 16 (Leases) Implementation: Impact of Entities’ Decisions on Financial Statements’ [2018] Aestimatio 60 <https://tewaharoa.victoria.ac.nz/primo-explore/fulldisplay?docid=TN_proquest1981603267&amp;context=PC&amp;vid=VUWNUI&amp;lang=en_NZ&amp;search_scope=64VUW_ALL&amp;adaptor=primo_central_multiple_fe&amp;tab=all&amp;query=any,contains,Morales%20D%C3%ADaz,%20J.%20y%20Zamora%20Ram%C3%ADrez,%20C.%20(2018).%20IFRS%2016%20(leases)%20implementation:%20impact%20of%20entities%E2%80%99%20decisions%20on%20financial%20statements.%20Aestimatio:%20The%20IEB%20International%20Journal%20of%20Finance,%2017,%2060-97.>
Morales-Díaz, José and Constancio Zamora-Ramírez, ‘The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach’ (2018) 15(1) Accounting in Europe 105
Öztürk, Meryem, ‘Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey’ (2016) 7(4) Business and Economics Research Journal 143
Palepu, Krishna G et al, Business Analysis & Valuation: Using Financial Statements (Cengage Learning Australia, Second edition, 2015) <http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261>
Palepu, Krishna G et al, ‘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 (Cengage Learning Australia, Second edition, 2015) 29 <http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261>
Xu, Wei, Robyn Alexandra Davidson and Chee Seng Cheong, ‘Converting Financial Statements: Operating to Capitalised Leases’ (2017) 29(1) Pacific Accounting Review 34
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