Create a 750-word annotated bibliography on how recent changes in IFRS 16 accounting standards has impacted the preparations of a company's financial statements.

You are required to produce a 750-word annotated bibliography on how recent changes in IFRS 16 accounting standards has impacted the preparations of company's financial statements,
You should complete an entry to your annotated bibliography which captures the relevant information from the literature.
You should provide at least three (3) entries, using academic, peer-reviewed articles, stating:
a) The full and correctly formatted BCU-Harvard reference - both for in-text citation and inclusion in your list of references
b) A summary of the article, and
c) How the article relates to your own area of investigation
Word count: 750 words equivalent

In-text citation - The in-text citation should be correctly formatted in line with the BCU-Harvard referencing format
Reference list entry - The correctly formatted BCU-Harvard referencing format should be used
Summary of article - The summary of the article should be written in your own words and provide sufficient detail that the reader should not need to refer to the original article to be able to incorporate the literature into the final piece of written work
Relation to own work The literature is clearly aligned to the area of research to be conducted.