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Book
ISBN: 3030716333 3030716325 Year: 2021 Publisher: Cham, Switzerland : Springer,
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Leases --- International business enterprises --- Accounting --- Standards. --- Commercial law --- Contracts --- Conveyancing --- Land tenure --- Land titles --- Possessory interests in land --- Real property --- Hire --- Landlord and tenant --- Lease or buy decisions --- Law and legislation
Digital
ISBN: 9783030716332 9783030716349 9783030716356 9783030716325 Year: 2021 Publisher: Cham Springer International Publishing
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This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement' users. .
Labour economics --- Accountancy --- Financial management --- kostenberekening --- management accounting --- sociale interventies
Book
ISBN: 9783030716332 9783030716349 9783030716356 9783030716325 Year: 2021 Publisher: Cham Springer International Publishing :Imprint: Springer
Abstract | Keywords | Export | Availability | Bookmark
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- Reference Manager
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Labour economics --- Accountancy --- Financial management --- kostenberekening --- management accounting --- sociale interventies
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