Botiralievna, Y. M. . Lease Accounting Transformation under IFRS 16: Recognition and Reporting Changes: Transformasi Akuntansi Sewa Guna Usaha Di Bawah IFRS 16: Perubahan Pengakuan Dan Pelaporan. acopen 2025, 10, 10.21070/acopen.10.2025.10801.