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]
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Abstract/Index
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.
References
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 |
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