Lucreziano, Cosmo (A.A. 2021/2022) From IAS 17 to IFRS 16: an impact analysis on Amplifon’s financial statement. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Barbara Sveva Magnanelli, pp. 79. [Master's Degree Thesis]

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Abstract/Index

General overview of leasing. History of leasing. Leasing volumes in Italy. General leasing criteria and introduction to IAS 17. Off-balance sheet bitems. Leasing as a source of financing for SME. The difference between bank loans and leasing. Differences between IFRS 16 and IAS 17. Old accounting rule: IAS 17. IFRIC 4 interpretation. IAS 17-accounting rules from lessee's point of view. Sale and leaseback transaction. IFRS 16. Impact analysis. Effect of IFRS 16 on relevant ratio-impact analysis. IFRS 16 in a specific sector. Firm to analyse: Amplifon. Effects on the balance sheet. Effects on key financial ratio.

References

Bibliografia: pp. 66-69.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair:	Financial statement analysis
Thesis Supervisor:	Magnanelli, Barbara Sveva
Thesis Co-Supervisor:	Bozzolan, Saverio
Academic Year:	2021/2022
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	16 Feb 2023 10:33
Last Modified:	16 Feb 2023 10:33
URI:	https://tesi.luiss.it/id/eprint/35110

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