IFRS 16 and Corporate Financial Performance in Italy
Raoli, Elisa
Produktnummer:
18553d8e5683a94a81ac647a8e48cc0df1
| Autor: | Raoli, Elisa |
|---|---|
| Themengebiete: | Accounting Auditing Corporate Finance IFRS Lease Accounting |
| Veröffentlichungsdatum: | 28.04.2021 |
| EAN: | 9783030716325 |
| Sprache: | Englisch |
| Seitenzahl: | 126 |
| Produktart: | Gebunden |
| Verlag: | Springer International Publishing |
| Untertitel: | An Empirical Post-Implementation Analysis |
Produktinformationen "IFRS 16 and Corporate Financial Performance in Italy"
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.
Sie möchten lieber vor Ort einkaufen?
Sie haben Fragen zu diesem oder anderen Produkten oder möchten einfach gerne analog im Laden stöbern? Wir sind gerne für Sie da und beraten Sie auch telefonisch.
Juristische Fachbuchhandlung
Georg Blendl
Parcellistraße 5 (Maxburg)
8033 München
Montag - Freitag: 8:15 -18 Uhr
Samstags geschlossen