The mutation from IAS 17 to IFRS 16: an analysis of the motivations which brought to the change and the related implications
Giannini, Chiara (A.A. 2019/2020) The mutation from IAS 17 to IFRS 16: an analysis of the motivations which brought to the change and the related implications. Tesi di Laurea in Accounting, Luiss Guido Carli, relatore Elisa Raoli, pp. 48. [Bachelor's Degree Thesis]
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Abstract/Index
IAS 17 a brief introduction. Classification of operating leases from lessor’s perspective. Classification of finance leases from lessor’s perspective. IAS 16: an overview. Classification of both finance and operating leases from lessee’s perspective. Lessor and leasing. Main history and comparison from lessor and lessee point of view. Problems in transparency. The classification of leases and banks concerns. Leverage ratios and earnings alterations. Challenges from the revision in different industries. The effect on risk weighted assets and on credit institutions more in depth. Leasing in the aviation industry. Emirates financial report.
References
Bibliografia: pp. 46-48.
| Thesis Type: | Bachelor's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33) |
| Chair: | Accounting |
| Thesis Supervisor: | Raoli, Elisa |
| Academic Year: | 2019/2020 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 10 May 2021 08:57 |
| Last Modified: | 10 May 2021 08:57 |
| URI: | https://tesi.luiss.it/id/eprint/29435 |
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