IFRS 16: the impact of lease accounting on the GEDI Group performance

Liberati, Chiara (A.A. 2019/2020) IFRS 16: the impact of lease accounting on the GEDI Group performance. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 100. [Master's Degree Thesis]

PDF (Full text)
Download (1MB) | Preview


Lease contracts. Regulatory evolution and background: from IAS 17 to IFRS 16. Normative process of IFRS 16. IAS 17. IFRS 16. Costs vs. benefits (effect analysis). Implications on balance sheet. Implications on income statement. Implications on cash flow statement. Implications on financial statement notes. Implications on financial ratios. Implications on net financial position. Effects on the leasing market. Advantages of IFRS 16. Comparison between IFRS 16 and IAS 17. IFRS 16 and Covid-19. GEDI Gruppo editoriale: firm, main events, performance. Process of first application of IFRS 16. Interview to the CFO.


Bibliografia: pp. 91-92.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Financial reporting and performance measurement
Thesis Supervisor: Raoli, Elisa
Thesis Co-Supervisor: Tiscini, Riccardo
Academic Year: 2019/2020
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 28 Apr 2021 07:41
Last Modified: 28 Apr 2021 07:41
URI: https://tesi.luiss.it/id/eprint/29233


Downloads per month over past year

Repository Staff Only

View Item View Item