Ifrs 16 And Corporate Financial Performance In Italy Lease Accounting Framework And The Development Of International Accounting Standards
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| Author | : Elisa Raoli |
| Publisher | : Springer Nature |
| Total Pages | : 130 |
| Release | : 2021-04-27 |
| Genre | : Business & Economics |
| ISBN | : 3030716333 |
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.
| Author | : Elisa Raoli |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2021 |
| Genre | : |
| ISBN | : 9783030716349 |
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. .
| Author | : Ross L. Watts |
| Publisher | : |
| Total Pages | : 388 |
| Release | : 2004 |
| Genre | : Accounting |
| ISBN | : 9789867491138 |
| Author | : Frederick D. S. Choi |
| Publisher | : John Wiley & Sons |
| Total Pages | : 889 |
| Release | : 2003-10-31 |
| Genre | : Business & Economics |
| ISBN | : 0471647942 |
"International Accounting + Finance Handbook" - Jetzt neu in der 3. aktualisierten Auflage. Ein ausgezeichnetes Nachschlagewerk für alle, die mit Rechnungslegung, Finanzberichterstattung, Controlling und Finanzen im internationalen Umfeld zu tun haben. Es vermittelt Managern die notwendigen Tools, um die Unterschiede bei Bilanzierungsgrundsätzen, Finanzberichterstattung und Buchprüfungsverfahren in der internationalen Finanzarena in den Griff zu bekommen. Der Band gibt einen Überblick über internationale Rechnungslegungs- und Finanzfragen und weist auf wichtige Trends in der internationalen Rechnungslegung und Finanzwirtschaft hin. Mit Beiträgen von Vertretern der "Großen 5" amerikanischen Anwalts- und Finanzfirmen sowie von bekannten Akademikern. Mit ausführlichem Beispielmaterial aus der Praxis sowie zahlreichen Fallstudien. Autor Frederick Choi ist ein führender Experte auf dem Gebiet der internationalen Rechnungslegung und Finanzwirtschaft und verfügt über umfangreiche praktische Consulting-Erfahrung.
| Author | : Gary J. Previts |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 262 |
| Release | : 2012-07-17 |
| Genre | : Business & Economics |
| ISBN | : 0857248154 |
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
| Author | : City of London College of Economics |
| Publisher | : City of London College of Economics |
| Total Pages | : 7766 |
| Release | : |
| Genre | : Education |
| ISBN | : |
Overview You will be taught all skills and knowledge you need to become a finance manager respectfully investment analyst/portfolio manager. Content - Financial Management - Investment Analysis and Portfolio Management - Management Accounting - Islamic Banking and Finance - Investment Risk Management - Investment Banking and Opportunities in China - International Finance and Accounting - Institutional Banking for Emerging Markets - Corporate Finance - Banking Duration 10 months Assessment The assessment will take place on the basis of one assignment at the end of the course. Tell us when you feel ready to take the exam and we’ll send you the assignment questions. Study material The study material will be provided in separate files by email / download link.
| Author | : Iwona Lupa-Wójcik |
| Publisher | : Academic Conferences and publishing limited |
| Total Pages | : 391 |
| Release | : 2023-05-18 |
| Genre | : Business & Economics |
| ISBN | : 1914587669 |
| Author | : |
| Publisher | : World Business Pub. |
| Total Pages | : 0 |
| Release | : 2004 |
| Genre | : Business enterprises |
| ISBN | : 9781569735688 |
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
| Author | : Bernan |
| Publisher | : United Nations Publications |
| Total Pages | : 196 |
| Release | : 2008 |
| Genre | : Business & Economics |
| ISBN | : 9789211127324 |
Proceedings of the 24th annual session of the Intergovernmental Working Group of Experts on International Standards of Accounting & Reporting (ISAR), held in Paris from 30 October to 1 November 2007
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 198 |
| Release | : 2010 |
| Genre | : Financial statements |
| ISBN | : |
