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Morales-Díaz, José, ‘IFRS 16 (leases) implementation: Impact of entities’ decisions on financial statements’, Aestimatio, pp. 60–97, 2018, doi: 10.5605/IEB.17.4.
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‘Jackie Russell-Green: New lease accounting changes hit balance sheets’, The New Zealand Herald, [Online]. Available: http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11576857
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‘CBRE: $4.5bn liability could impact commercial leases’, The New Zealand Herald, [Online]. Available: http://www.nzherald.co.nz/cbre/news/article.cfm?c_id=1504001&objectid=11602608
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J. Morales-Díaz and C. Zamora-Ramírez, ‘The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach’, Accounting in Europe, vol. 15, no. 1, pp. 105–133, Jan. 2018, doi: 10.1080/17449480.2018.1433307.
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M. Öztürk, ‘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, vol. 7, no. 4, pp. 143–143, Oct. 2016, doi: 10.20409/berj.2016422344.
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W. Xu, R. A. Davidson, and C. S. Cheong, ‘Converting financial statements: operating to capitalised leases’, Pacific Accounting Review, vol. 29, no. 1, pp. 34–54, Feb. 2017, doi: 10.1108/PAR-01-2016-0003.