Desiderio, Francesco (A.A. 2019/2020) The impact of the transition from IAS 17 to IFRS 16: evidences from ENI S.p.a. and TIM Group financial statements. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 133. [Master's Degree Thesis]

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Abstract/Index

Lease overview, IAS 17 and IFRS 16. IFRS 16 Cost and benefit analysis. Impact of the IFRS 16 lease accounting standard on lessors. Subleases and lease-back transactions. IFRS and Covid-19. IASB vs FASB. Literature review. ENI S.p.a. case study. ENI S.p.a. financial performances. IFRS 16 impact on ENI S.p.a. financial statement. ENI S.p.a. interim consolidated report (2020). TIM Group case study. TIM Group financial performances. IFRS 16 impact on TIM Group financial statement. TIM Group interim consolidated report (2020).

References

Bibliografia: pp. 117-120.

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:	Musco, Gianluca
Academic Year:	2019/2020
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	28 Apr 2021 07:54
Last Modified:	28 Apr 2021 07:54
URI:	https://tesi.luiss.it/id/eprint/29234

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