@inbook{Deegan_Samkin_2013a, address={North Ryde, N.S.W.}, edition={6th ed}, title={Chapter 27: Accounting for Indirect Ownership Interests}, booktitle={New Zealand financial accounting}, publisher={McGraw-Hill Australia}, author={Deegan, Craig and Samkin, Grant}, year={2013}, pages={946–982} }
@inbook{Deegan_Samkin_2013b, address={North Ryde, N.S.W.}, edition={6th ed}, title={Chapter 29: Accounting for equity investments including investments in associates and joint arrangements}, booktitle={New Zealand financial accounting}, publisher={McGraw-Hill Australia}, author={Deegan, Craig and Samkin, Grant}, year={2013}, pages={1028–1072} }
@book{Deegan_2016, address={North Ryde, N.S.W.}, edition={8th edition}, title={Financial accounting}, publisher={McGraw-Hill Education (Australia) Pty Ltd}, author={Deegan, Craig Michael}, year={2016} }
@article{Louis_2003, title={The Value Relevance of the Foreign Translation Adjustment}, volume={78}, DOI={10.2308/accr.2003.78.4.1027}, number={4}, journal={The Accounting Review}, author={Louis, Henock}, year={2003}, month={Oct}, pages={1027–1047} }
@article{Morales-Díaz, José_2018, title={IFRS 16 (leases) implementation: Impact of entities’ decisions on financial statements}, url={https://tewaharoa.victoria.ac.nz/primo-explore/fulldisplay?docid=TN_proquest1981603267&context=PC&vid=VUWNUI&lang=en_NZ&search_scope=64VUW_ALL&adaptor=primo_central_multiple_fe&tab=all&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.}, DOI={10.5605/IEB.17.4}, journal={Aestimatio}, author={Morales-Díaz, José}, year={2018}, pages={60–97} }
@article{Morales-Díaz_Zamora-Ramírez_2018, title={The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach}, volume={15}, DOI={10.1080/17449480.2018.1433307}, number={1}, journal={Accounting in Europe}, author={Morales-Díaz, José and Zamora-Ramírez, Constancio}, year={2018}, month={Jan}, pages={105–133} }
@article{Öztürk_2016, title={Impact of New Standard ‘IFRS 16 Leases’ on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey}, volume={7}, DOI={10.20409/berj.2016422344}, number={4}, journal={Business and Economics Research Journal}, author={Öztürk, Meryem}, year={2016}, month={Oct}, pages={143–143} }
@inbook{Palepu_Healy_Bernard_Wright_Bradbury_Lee_ProQuest (Firm)_2015a, address={South Melbourne, Victoria}, edition={Second edition}, title={Chapter 2: Strategy Analysis; Chapter 3: Overview of Accounting Analysis; Chapter 4: Implementing Accounting Analysis; Chapter 5: Financial Analysis.}, url={http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261}, booktitle={Business analysis & valuation: using financial statements}, publisher={Cengage Learning Australia}, author={Palepu, Krishna G. and Healy, Paul M. and Bernard, Victor L. and Wright, Sue and Bradbury, M. W. B. and Lee, Philip and ProQuest (Firm)}, year={2015}, pages={29–212} }
@book{Palepu_Healy_Bernard_Wright_Bradbury_Lee_ProQuest (Firm)_2015b, address={South Melbourne, Victoria}, edition={Second edition}, title={Business analysis & valuation: using financial statements}, url={http://ebookcentral.proquest.com/lib/VUW/detail.action?docID=4452261}, publisher={Cengage Learning Australia}, author={Palepu, Krishna G. and Healy, Paul M. and Bernard, Victor L. and Wright, Sue and Bradbury, M. W. B. and Lee, Philip and ProQuest (Firm)}, year={2015} }
@article{Xu_Davidson_Cheong_2017, title={Converting financial statements: operating to capitalised leases}, volume={29}, DOI={10.1108/PAR-01-2016-0003}, number={1}, journal={Pacific Accounting Review}, author={Xu, Wei and Davidson, Robyn Alexandra and Cheong, Chee Seng}, year={2017}, month={Feb}, pages={34–54} }
@misc{Standards for For-Profit Entities, url={https://www.xrb.govt.nz/Site/Accounting_Standards/Current_Standards/Standards_for_For-Profit_Entities/Stds_for_For-Profit_Entities_T1-2.aspx}, publisher={XRB: External Reporting Board} }
@article{Jackie Russell-Green: New lease accounting changes hit balance sheets, url={http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11576857}, journal={The New Zealand Herald} }
@article{CBRE: $4.5bn liability could impact commercial leases, url={http://www.nzherald.co.nz/cbre/news/article.cfm?c_id=1504001&objectid=11602608}, journal={The New Zealand Herald} }