Electronic Resource

IFRS 16 and Corporate Financial Performance in Italy

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Penilaian

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This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2108000207	EB0004942	657 Rao i	Central Library (OPAC)	Available

Detail Information

Series Title

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Call Number

657 Rao i

Publisher

Switzerland : Springer Cham., 2021

Collation

vi, 126p.:ill

Language

English

ISBN/ISSN

978-3-030-71633-2

Classification

657

Content Type

Ebook

Media Type

-

Carrier Type

online resource

Edition

1

Subject(s)

Accounting

Specific Detail Info

-

Statement of Responsibility

BRF

Other version/related

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