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dc.contributor.authorVeverková, Alžběta
dc.date.accessioned2021-06-16T00:02:23Z
dc.date.available2021-06-16T00:02:23Z
dc.date.issued2019
dc.identifier43918064
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1306
dc.description.abstractCurrent differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related interpretations in January 2106. IFRS 16 will eliminate dual accounting model for lessees and it is assumed to have significant business implications, especially from lessee's point of view. The paper focuses on quantification of the impact of IFRS 16 on selected financial statement items and financial analysis ratios of fifteen European airlines. The research is also concerned with comparison of the article outputs with the previous cases studies. The paper confirmed that lease capitalization under IFRS 16 will have a material impact on the reported numbers in the balance sheet and income statement and result in significant changes to return and leverage ratios.en
dc.format1369-1377
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201967051369
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectCapitalizationen
dc.subjectIAS 17en
dc.subjectIFRS 16en
dc.subjectOperating leaseen
dc.titleIFRS 16 and its Impacts on Aviation Industryen
dc.typeJ_ČLÁNEK
dc.date.updated2021-06-16T00:02:23Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201967051369
local.identifier.scopus2-s2.0-85074603777
local.number5
local.volume67
local.identifier.obd43918064
local.identifier.e-issn2464-8310
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
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