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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland
Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees … preparers under IFRS and 186 entities applying accounting policies under the Polish Accounting Act. It is shown that the IFRS 16 … conclusions of previous studies based on estimates, whose authors expected a significant differential effect of IFRS 16 …
Persistent link: https://www.econbiz.de/10013552430
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Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
Janasová, Barbora - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 110-127
There are many views on how to report leasing transactions in the financial statements. As part of the joint leasing … project, IASB and FASB are trying to come up with the new standard leasing already for seven years. The aim of this paper is …
Persistent link: https://www.econbiz.de/10011194852
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CECL and the credit cycle
Loudis, Bert; Ranish, Ben - 2019
We find that that the Current Expected Credit Loss (CECL) standard would slightly dampen fluctuations in bank lending over the economic cycle. In particular, if the CECL standard had always been in place, we estimate that lending would have grown more slowly leading up to the financial crisis...
Persistent link: https://www.econbiz.de/10012182062
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Accounting treatment and legislation of leasing arrangements
Novalija, Selma; Mutapčić, Hamid; Kovač, Elmira - In: Economic review : journal of economics & business 9 (2011) 2, pp. 45-60
also do not have adequate resources that could offer as security for bank loans.Leasing is the answer to such problems, as … it provides the possibility of leasing recipient to obtain the necessary equipment. Company pays lease fees from the … profits generated from leasing subject use. Leasing, as a contemporary form of funding from year to year, plays a more …
Persistent link: https://www.econbiz.de/10012010540
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GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Buchman, Thomas - 2016
As of January 1, 2013, most of the world financial market economies are using International Reporting Standards (IFRS … required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by … financial statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance …
Persistent link: https://www.econbiz.de/10013003463
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Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: Financial internet quarterly 16 (2020) 2, pp. 14-23
solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …
Persistent link: https://www.econbiz.de/10012284876
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Compliance with Statement of Accounting Standard on Leases by Firms in Nigeria : An Operating Lease Perspective
2008
firms that are quoted on the Nigerian Stock Exchange and members of Equipment Leasing Association of Nigeria. A disclosure …
Persistent link: https://www.econbiz.de/10012773504
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How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?
Lin, KC - 2019
We extend Williamson's (1973, 1987) transaction economics research to leased assets to help explain why some assets are acquired by capital lease and the use of other assets is acquired by operating lease. We look for evidence that capital leases are used for higher asset specificity assets and...
Persistent link: https://www.econbiz.de/10012902414
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GAAP vs IFRS Treatment of Leases and the Impact on Financial Ratios
Harris, Peter - 2013
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10013080432
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Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
associated with adoption of the leasing standard is concentrated among firms whose debt contracts are less likely to adjust for …
Persistent link: https://www.econbiz.de/10013404182