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The variable that is influenced by a treatment is known as the:
Leases
Contracts in which one party, the lessor, allows another, the lessee, to use an asset for a specific period in exchange for payment.
Income Taxes
Taxes imposed by governments on the income generated by individuals, corporations, and other entities, varying according to income level and type.
IFRS 1
The International Financial Reporting Standard that outlines the necessary steps for an entity to ensure its financial statements are IFRS-compliant for the first time.
First-Time Adopters
Entities that are implementing certain accounting standards for the first time in their financial reporting.
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