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.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Springer International Publishing
Zielgruppe
Illustrationen
4
6 s/w Abbildungen, 4 farbige Abbildungen
VI, 126 p. 10 illus., 4 illus. in color.
Maße
Höhe: 241 mm
Breite: 160 mm
Dicke: 13 mm
Gewicht
ISBN-13
978-3-030-71632-5 (9783030716325)
DOI
10.1007/978-3-030-71633-2
Schweitzer Klassifikation
Elisa Raoli is Assistant Professor in Accounting at the Catholic University of the Sacred Heart of Milan (Italy). She received her PhD in Management (Accounting Major) at Luiss Guido Carli University, Rome (Italy). She has published her research on Accounting, ITA GAAP, IAS/IFRS and Corporate Governance in national and international journals.
Chapter 1. Introduction.- Chapter 2. Lease accounting framework and the development of international Accounting standards.- Chapter 3. Lease accounting literature review and hypotheses development.- Chapter 4. Post-implementation analysis of IFRS 16 on companies' financial Structure, economic and financial performance.
