Report Summary on AASB 16

Report Summary on AASB 16

400 words

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Selected Journal on AASB 16 Leases - How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases Humayun Kabir;

Links to Journal:

https://meridian.allenpress.com/jfr/article-abstract/3/1/93/9575/How-Does-the-IASB-Use-the-Conceptual-Framework-in?redirectedFrom=fulltexthttps://openrepository.aut.ac.nz/bitstream/handle/10292/12493/How%20does%20the%20IASB%20use%20the%20conceptual%20framework%20%20JFR%20accepted%20version.pdf;sequence=6Report Guidance (Answer all questions)

1. Purpose of paper ( Identify the main purpose of the paper)

2. Identify the accounting issues (Nature of the issue: e.g. regulation, voluntary reporting,

accounting practice) (Scope: local, international, industry)

3. Significance of paper ( Why is this an important issue in accounting?) ( Development of this accounting issue )

4. Design / Methodology ( How is the research conducted?)

(What is the approach / method used?)

(What is the data collected (sample size, time range, country

etc)?

5. Findings ( What are the main findings? )

(What are the implications?)

6. Conclusion (Provide an evaluation of the developments of the accounting

Issue)

7. Personal Review ( How is this paper related to your groups selected topic?)

( How have you revised the summary after reviewing the

feedback from Studiosity?)