Ifrs 16 New Lease Accounting
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Ifrs 16 New Lease Accounting
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Author : Sajal Arora
language : en
Publisher: WITSYNC Soft Solutions
Release Date : 2020-03-01
Ifrs 16 New Lease Accounting written by Sajal Arora and has been published by WITSYNC Soft Solutions this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-01 with Business & Economics categories.
The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments. This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.
The New Lease Accounting Standard
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Author : Lisa Maria Mayer
language : en
Publisher:
Release Date : 2016
The New Lease Accounting Standard written by Lisa Maria Mayer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Lease Accounting With Sap
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Author : Hanno Hofmann
language : en
Publisher: SAP PRESS
Release Date : 2018
Lease Accounting With Sap written by Hanno Hofmann and has been published by SAP PRESS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Computers categories.
Ifrs 16 And Corporate Financial Performance In Italy
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Author : Elisa Raoli
language : en
Publisher: Springer Nature
Release Date : 2021-04-27
Ifrs 16 And Corporate Financial Performance In Italy written by Elisa Raoli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-27 with Business & Economics categories.
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.
Frs 102
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Author :
language : en
Publisher:
Release Date : 2015
Frs 102 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
A Theoretical And Empirical Analysis Of The Impacts Of The New Ifrs 16 Leasing Standard On Companies
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Author : Dominik Lamers
language : en
Publisher:
Release Date : 2017
A Theoretical And Empirical Analysis Of The Impacts Of The New Ifrs 16 Leasing Standard On Companies written by Dominik Lamers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Today, a separation exists between operating and finance leases, whereas only a finance lease foresees that assets and liabilities are being recognized on the balance sheet. From the year 2019 onwards, a new leasing standard will replace this doctrine which envisages that leases for lessees will be accounted for as an asset with an underlying lease liability. The new accounting rule implies significant financial and operational impacts for companies. Supported by expert interviews, this thesis explains these financial and operational impacts in detail and gives recommendations on how companies can manage the transformation. Results show that the leasing standard increases overall transparency, yet, loses its clarity during detailed, practical applications and leaves room for earnings management. The new leasing standard raises balance sheet amounts, whereas lease liabilities are higher than the underlying assets during the lease periods. The income statement is affected with non-linear relations and rising key ratios as well. In practice, the biggest obstacle is to identify all existing leasing contracts and to implement them in a manageable IT-tool.
Ifrs Standards Deferred Tax Related To Assets And Liabilities Arising From A Single Transaction
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Author : IFRS FOUNDATION.
language : en
Publisher:
Release Date : 2021
Ifrs Standards Deferred Tax Related To Assets And Liabilities Arising From A Single Transaction written by IFRS FOUNDATION. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
Effects Of Ifrs 16 On Key Financial Ratios
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Author : José Morales-Díaz
language : en
Publisher:
Release Date : 2018
Effects Of Ifrs 16 On Key Financial Ratios written by José Morales-Díaz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
In January 2016, the IASB issued a new standard for lease accounting (IFRS 16). IFRS 16 will lead to the capitalisation of the majority of current operating leases by lessees. We analyse the impact of the new accounting model on entity's key financial, contributing to research by making significant changes in the Imhoff et al. (1991, 1997) methodology used by previous authors. We change how the lease term is estimated (more aligned with the final approved standard), and how the discount rate is obtained. Furthermore, we use a more comprehensive sample (646 quoted European companies). In line with previous research we find important systematic impacts on key balance sheet financial ratios (mainly leverage ratios), on a magnitude that depends on the operating lease intensity of the sector in which the entity operates. Our estimated impact is generally higher than that obtained in previous studies. The most affected sectors are retail, hotels and transportation. We do not find a consistent result with regard to the effect on profitability ratios.
Covid 19 Related Rent Concessions Beyond 30 June 2021
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Author : IFRS Foundation
language : en
Publisher:
Release Date : 2021
Covid 19 Related Rent Concessions Beyond 30 June 2021 written by IFRS Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Accounting categories.
Acca P2 Corporate Reporting International
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2016-02-01
Acca P2 Corporate Reporting International written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-01 with Business & Economics categories.
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.