Upon transition to IFRS 16 and using modified retrospective approach, ABC will measure the lease liability asthe present value of the lease payments not paid at the date of adjustment, discounted using the discount rate applicable at the date of initial application (here 2.5%). Thus, at 1 Jan...
6 (IFRS 6) on exploration and evaluation (E&E) of mineral resources for enterprises in Vietnam. At the same time, this study also explores the nexus between the application of IFRS 6 and the benefits of applying IFRS 6. The study data are collected from Vietnamese mining, oil and gas ...