From IAS 17 to IFRS 16: empirical analysis of the consequences on European banking sector
Piccioni, Gianluca (A.A. 2020/2021) From IAS 17 to IFRS 16: empirical analysis of the consequences on European banking sector. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 82. [Master's Degree Thesis]
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Abstract/Index
What is "leasing" and how is born. Different types of leasing. Leasing industry. Introduction to international accounting standards. Transition from IAS 17 to IFRS 16. INternational accounting standard 17 (IAS17). International financial reporting standard 16. Benefits and costs of IFRS 16 introduction. Effects of transition. Numerical examples for IAS 17 and IFRS 16. Empirical studies on operating leases' capitalization. Empirical studies on expected impacts of IFRS 16's introduction. Sample description and data collection. Variable selection and methodology. Hypothesis development and testing. Findings and discussion.
References
Bibliografia e sitografia: pp. 62-68.
| 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: | Magnanelli, Barbara Sveva |
| Academic Year: | 2020/2021 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 10 May 2022 07:37 |
| Last Modified: | 10 May 2022 07:37 |
| URI: | https://tesi.luiss.it/id/eprint/32205 |
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