Academic literature on the topic 'IAS 17 Leases'
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Journal articles on the topic "IAS 17 Leases"
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Bianchi, Stefano. "Dialogue with standard setters." FINANCIAL REPORTING, no. 2 (December 2019): 141–50. http://dx.doi.org/10.3280/fr2019-002006.
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The new accounting standard IFRS 16 Leases is the result of a long process of review of the criteria for recognizing and evaluating the lease on the financial statements. The need to promote a revision of the accounting criteria on leasing has been felt by many players of the financial system. IASB, FASB, EFRAG, financial institutions, auditors and preparers have supported a debate on leasing over the years, which has underlined the im-portance of representing and assessing the operating leases in the financial statements with criteria similar to the criteria utilised for the financial leasing in order to improve the quality and comparability of the financial information. The new standard IFRS 16 Leases will be effective for annual reporting periods begin-ning on or after 1 January 2019 and it will bring significant changes in accounting require-ments for lease accounting, primarily for lessees, replacing the existing suite of standards and interpretations on leases as per follows: - IAS 17 Leases (IAS 17) - IFRIC 4 Determining whether an Arrangement contains a Lease (IFRIC 4) - SIC 15 Operating Leases - Incentives (SIC 15) - SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (SIC 27). The purpose of the following review is to analyse some of the main issues arising from the adoption of IFRS 16 Leases supported by the results of a recent effect analysis.
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Mitu, Ina, Adriana Tiron Tduor, and Szilveszter Fekete Pali-Pista. "Accounting for Leases: Differences between Romanian Regulations and IAS 17." Procedia Economics and Finance 15 (2014): 1310–15. http://dx.doi.org/10.1016/s2212-5671(14)00593-0.
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De Villiers, Rikus R., and Sanlie L. Middelberg. "Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies." International Business & Economics Research Journal (IBER) 12, no. 6 (May 24, 2013): 655. http://dx.doi.org/10.19030/iber.v12i6.7871.
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Operating leases forma great part of companies financing structures in todays economicenvironment. Some accounting standard-setters and other users of financialstatements are of the opinion that the current standard on accounting foroperating leases, IAS 17, does not provide sufficient guidelines on the disclosureof a companys leasing activities. The current accounting standard on leasesprovides companies with the opportunity to classify lease contracts intodifferent classes which leads to off-balance-sheet financing. This problem iscurrently being addressed by the IASB as they are in the process of developingan improved standard on leases.The main focus ofthis paper is to determine the impact of the improved accounting standard onthe financial statements and the resulting financial ratios of theJSETop40 companies when operating leases are accounted for ason-balance-sheet debt. The differences between the current IAS 17 and theExposure draft (ED/2010/9) are identified and the comparison indicatessignificant differences between these two approaches on accounting foroperating lease activities.The focus of the IASBin developing this exposure draft was to provide the users of financialstatements with a universal picture of the leasing activities that the companyis engaged in. The findings include that this objective is achieved as usersare not left uninformed about any of the financing activities that stakeholdersare exposed to if indeed a company is engaged in operating lease activities.The study also revealed that the capitalising of long-term operating leaseswill have a significant effect on the key financial ratios that stakeholdersuse to interpret a companys financial performance.
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Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.
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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
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Veverková, Alžběta. "IFRS 16 and its Impacts on Aviation Industry." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 5 (2019): 1369–77. http://dx.doi.org/10.11118/actaun201967051369.
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Current 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.
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Collins, Denton L., William R. Pasewark, and Mark E. Riley. "Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards." Accounting Horizons 26, no. 4 (July 1, 2012): 681–705. http://dx.doi.org/10.2308/acch-50266.
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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et al. (2011), we find strong evidence that U.S. GAAP firms using a lease standard containing bright-line guidance (i.e., ASC 840) are more likely to classify leases as operating than IFRS firms adhering to a lease accounting standard that lacks the bright lines of the U.S. standard (i.e., IAS 17). Also consistent with Agoglia et al. (2011), we find little evidence of increased dispersion accompanying financial reporting under IFRS. In fact, we find some evidence suggesting the use of IFRS may actually lead to lower dispersion in reporting outcomes.
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Maglio, Roberto, Valerio Rapone, and Andrea Rey. "Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies." Corporate Ownership and Control 15, no. 3-1 (2018): 152–62. http://dx.doi.org/10.22495/cocv15i3c1p1.
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Lease accounting will never be the same again. The endorsement of IFRS 16 on November 2017 sets out new rules for the recognition and measurement of the lease. The new standard removes the lessee’s distinction between operating and financial lease and it will have a substantial impact for companies have previously kept a large proportion of their financing off balance sheets. Under IAS 17 companies have exploited a financial accounting loophole by structuring lease transactions as operating leases, favouring opportunistic behaviours by managers and distorting the investors’ perception of the disclosure. IFRS 16 removes the so-called bright lines companies used to avoid capitalisation of leases and turns any attempt to hide lease liabilities off the balance sheet into a futile exercise to improve transparency of information. The purpose of this research is to analyse the potential impact of the new accounting rules on key financial ratios of Italian listed companies using a refined constructive capitalisation method. The results of the study show that the reflection of the operating leases on the balance sheet shall cause a significant increase in the assets and liabilities and for this reason, there shall be a significant effect on the main debt, liquidity and profitability ratios.
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Bellandi, Francesco. "Aircraft Wet Leases: Accounting Dissonance with Competitive Strategy and Travelers’ Perspectives." International Journal of Business and Management 13, no. 11 (October 12, 2018): 214. http://dx.doi.org/10.5539/ijbm.v13n11p214.
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Under IFRS 16 and Topic 842 a lessee’s right to control the use an aircraft in a wet lease is an asset. On the other hand, contract analysis sees a wet lease as an opportunistic, external, temporary, competitive tool for flight flexibility and tactic cost advantage. Finally, travelers may be worried of safety and service quality or disruption in a wet lease, as the flight is not operated by their airline. This article addresses the accounting for aircraft wet leases as an exemplar case of a lease with substantial services, to discover that there is dissonance between the economic views behind accounting, business model and competitive strategy, and user service perspective.
After a thorough analysis of IFRS 16 and Topic 842 applied to wet leases for the first time in a public study, a review of disclosures in financial statements of 59 sampled airlines confirms a clear contrast between the competitive analysis, traveler’s perspective and the accounting view. Such a dystonia is supposed to reflect the view of investors and creditors, which the IASB’s and FASB’s Conceptual Frameworks denote as primary users of financial statements, as opposed to other members of the public, including customers. This results in a failure to give enough space to the indirect effects of such alternative views on customers’ demand and revenue, hence company’s prospects for future net cash inflows, which according to the Conceptual Framework is the main driver of investors and creditors decision making.
Highlights
Contract analysis is provided on wet leases as a business model competitive tool.
Analysis under IFRS 16 and Topic 842 and IAS 17/IFRIC 4 and Topic 840 is provided.
Above views are compared with travelers’ concerns about safety and service quality.
Airline financial statements disclosures on these three views are analyzed.
Views are traced to primary versus other users’ conflict in the Conceptual Framework.
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ROHOZNYI, Serhii. "International regulation practice of accounting of lease (rental) operations: comparative aspect." Naukovi pratsi NDFI 2020, no. 3 (December 4, 2020): 95–108. http://dx.doi.org/10.33763/npndfi2020.03.095.
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Lease is a convenient tool of financing for lessees and popular object for investing for the lessors. Also lease operations are the objects of national and international regulation. The purpose of the article is to analyze the globally applicable international regulations of lease transactions in terms of their accounting. The main features of their implementation in the world in general and in Ukraine in particular is also an important direction. The basis of this study is the dialectical method of scientific cognition and the systematic approach. Using analysis and synthesis, the features of normative legal lease regulation and its main elements were determined. Grouping and comparison method allowed to study in detail old and new approaches of international financial reporting standards (IFRS) regarding lease. Information modeling and tabular methods were the basis for the forming of results and visual presentation of the generalizations and conclusions. The importance of IFRS in the context of global harmonization of accounting approaches in the world are explored in the article. The feasibility of introducing a new rental standard from January 1, 2019 is implemented. The key differences between IAS 17 and IFRS 16 in terms of terminology and classifications are identified. A comparative characteristic of accounting models underlying IAS 17 and IFRS 16 is conducted. Peculiarities of introducing a new category “right-of-use asset” into the balance sheet and options for its reflection on accounting accounts are investigated. IFRS for SME in terms of lease transactions is analyzed and its similarity in all key aspects to IAS 17 is revealed. Due to the complexity of leasing operations, the relevance of specialized clarifications and consultations is considered. The sphere of scientific interests of foreign scientists in the accounting for lease operations is analyzed.
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Fugi, Cristina Gomes Quevedo, André Luiz Lourenção, and José Roberto Postali Parra. "Biology of Anticarsia gemmatalis on soybean genotypes with different degrees of resistance to insects." Scientia Agricola 62, no. 1 (January 2005): 31–35. http://dx.doi.org/10.1590/s0103-90162005000100006.
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A knowledge of the mechanisms of resistance present in genetic materials should help breeding programs in developing cultivars resistant to insects. The biology of Anticarsia gemmatalis Hübner (Lepidoptera: Noctuidae) was studied on leaves of four soybean genotypes with different degrees of resistance to insects. The genotypes evaluated were cultivars IAC 17 and IAC 24, resistant to defoliators and stink bugs, line PI 229358, a source of multiple resistance to insects and used as parent in various lines selected for resistance to A. gemmatalis, and 'IAC PL-1', the susceptible control. The experiments were carried out in the laboratory, under controlled conditions of temperature (25 ± 2ºC), relative humidity (60 ± 10%) and photoperiod (14h). First instar larvae were placed in Petri dishes and fed leaves of each genotype, detached from plants at the R1 and R2 stages (beginning and full bloom). Later on, insect couples were maintained in 25 PVC cages to evaluate parameters of the adult stage. 'IAC 17' and 'IAC 24' promoted low viability of the larval, pupal, and egg stages, causing adult deformation and a reduction of the number of eggs per female. PI 229358 prolonged the immature stage and reduced pupal weight, egg viability, and adult longevity. Considering all tests, 'IAC 17' and 'IAC 24' were characterized as having antibiosis-type resistance, and 'IAC PL-1' demonstrated to be a genotype suitable for insect development.
Dissertations / Theses on the topic "IAS 17 Leases"
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Smedh, Hedvig, Caroline Tungel, and Johan Sarasalo. "Förändring av IAS 17 Leases : Hur påtaglig är operationell leasing i svenska detaljhandeln?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155721.
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Forsman, Alexander, and Victor Karlsson. "IFRS 16 : Standardens effekter på de finansiella rapporterna och kreditgivares bedömningar." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68519.
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Leasing har generellt sett varit en attraktiv finansieringsmetod för företag att erhålla de tillgångar som krävs för att kunna konkurrera inom sin bransch. Med IAS 17 kan leasingavtal klassificeras som antingen finansiella eller operationella vilket påverkar hur företagen redovisar sina leasingavtal. Operationell leasing har skapat möjligheter för företag att hålla sin finansiering utanför balansräkningarna och därmed dold för företagens externa intressenter. Företagen har på så vis kunnat visa en bättre bild av deras finansiella ställning samt prestation. Denna problematik försöker nu International Accounting Standards Board (IASB) åtgärda genom att införa den nya redovisningsstandarden IFRS 16. Denna nya redovisningsstandard leder till att alla börsnoterade bolag nu tvingas redovisa alla sina leasingavtal som finansiella vilket innebär att de blir kapitaliserade i företagens finansiella rapporter. Syftet med denna studie är att förklara IFRS 16 och de effekter en kapitalisering av operationella leasingavtal kan ha på ett företags finansiella rapporter samt nyckeltal. Utöver detta vill vi skapa en förståelse för hur denna förändring kan påverka kreditgivares bedömningar av de finansiella rapporterna utifrån egenskaperna i IASBs konceptuella föreställningsram. Vi har med hjälp av en kapitalisering fört in ett företags operationella leasingavtal i deras resultat- och balansräkning och därefter studerat effekterna på de finansiella nyckeltalen. Detta material har därefter använts vid intervjuer med olika kreditgivare. Resultatet av vår studie visar att de finansiella rapporterna samt nyckeltalen påverkas vid en övergång till IFRS 16. En annan slutsats av vår studie är att kreditgivare får en mer rättvisande bild av företagets finansiella ställning samt att jämförbarheten ökar vid en kapitalisering av de operationella leasingavtalen.Leasing has generally been an attractive financing method for companies to obtain the assets required to compete in its industry. With IAS 17, leases can be classified as either financial or operating leases, which affects how companies report their leases. Operating leases has created opportunities for companies to keep their financing outside their balance sheets and thus hidden from the companies’ external stakeholders. The companies have thus been able to show a better picture of their financial position and performance. International Accounting Standards Board (IASB) now seeks to resolve this issue by introducing a new accounting standard called the IFRS 16. This new accounting standard means that all listed companies now have to report all their leasing contracts as financial, which means they are capitalized in the company's financial reports. The purpose of this study is to explain IFRS 16 and the effects a capitalization of operating leases can have on a company's financial reports and key ratios. In addition, we want to create an understanding of how this change can affect creditors' assessments of financial reports based on the features of the IASB Conceptual Framework. With the help of a capitalization, we have entered a company's operating leases in their income statement and balance sheet and subsequently studied the effects on the key financial ratios. This material has then been used in interviews with different creditors. The results of our study show that the financial statements and key ratios are affected by a transition to IFRS 16. Another conclusion of our study is that creditors get a more faithful representation of the company's financial position and that the comparability increases when a company’s operating leases are capitalized.
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Kutílková, Andrea. "Vykazování leasingu v souladu s českou účetní legislativou a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383539.
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The diploma’s thesis Leases Reporting According to the Czech Accounting Legislation and IFRS is focused on analysis of different approaches of the czech accounting legislation and IFRS to accounting and reporting financial leases. The aim of the thesis is to find out which system gives a more realistic picture of the company’s financial situation for both lessee and lessor.
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Eriksson, Johan, and Axel Gref. "Effekter av införandet av IFRS 16 : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-38567.
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The background for this essay is the problems associated with the previous leasing standard IAS 17, and the implementation of the new, IFRS 16. During the appliance of IAS 17 leasing was either classified as operating- or finance leasing. Here the focus is whether there are similarities in the lease contract to a repayment purchase or not. For finance leases there are similarities to a purchase of the asset, where the lessee shall report both the asset and liability in the balance sheet. Simultaneously neither the asset or liability is reported in the balance sheet when establishing operating leases.The previous standard IAS 17 has received great criticism for allowing the operating leases to be outside the company's accounting, because they have meant that the transparency and reliability of the reported information has been inadequate. Companies that establish operating leases results in misleading key ratios, and may consequently therefore underestimate their financial risks associated with the leased asset. A lower debt ratio may be related to a higher debt financing of the balance sheet.The study is conducted to examine the potential effects the implementation of IFRS 16 has on different industries in Sweden, and how it will affect the key ratios EBITDA, debt, leverage and solidity. Relevant previous literature concerning potential effects in industries will be presented in the theoretical section. The result of the study will there after be presented and analyzed with previous scientific research.Bakgrunden till denna uppsats är problemen i samband med den tidigare leasingstandarden IAS 17 och införandet av det nya IFRS 16. Under tillämpningen av IAS 17 klassificerades leasingavtal som antingen operationell eller finansiella. Klassificeringen handlar om det finns likheter i hyreskontraktet till ett återbetalningsköp eller ej. För finansiella leasingavtal finns det likheter till ett köp av tillgången, där leasetagaren ska redovisa både tillgång och skuld i balansräkningen. Samtidigt redovisas varken tillgång eller skuld i balansräkningen vid upprättandet av operationella leasingavtal. Den tidigare standarden IAS 17 har fått stor kritik för att de operationella leasingavtalen tillåts vara utanför bolagets bokföring, det har inneburit att insynen och tillförlitligheten hos den rapporterade informationen har varit otillräcklig. Operationella leasingavtal leder till vilseledande nyckeltal och att företagen därmed kan underskatta deras finansiella risker i samband med den hyrda tillgången. En lägre skuldkvot kan vara relaterad till en högre skuldfinansiering från balansräkningen. Studien genomförs för att undersöka de potentiella effekter som IFRS 16 har på olika branscher i Sverige, och hur införandet påverkar nyckeltalen EBITDA, skuldsättning, skuldsättningsgrad och soliditet. Relevant tidigare litteratur om de potentiella effekterna inom branscherna kommer att presenteras i det teoretiska avsnittet. Resultatet av studien kommer därefter att presenteras och analyseras med tidigare vetenskaplig forskning.
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Bergholm, Albin, and Fatijon Islami. "Kapitalisering av operationell leasing – en konsekvens av IFRS 16." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12629.
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Den internationella redovisningsstandarden för leasingavtal, IAS 17 Leasingavtal, harkritiserats för att den möjliggör för företag att redovisa utanför balansräkningen genomoperationell leasing. Det har länge förts diskussion kring redovisningen av operationellaleasingkontrakt och om de representerar en rättvisande bild. Operationella leasingkontraktorsakar att företag undanhåller tillgångar och skulder från balansräkning. Ur denna problematikhar IASB skapat den nya redovisningsstandard, IFRS 16 Leases, som ska ersätta den gamlaredovisningsstandarden.Huvuddragen i den nya standarden IFRS 16 är betydande förändringar för leasetagaren snarareän för leasegivaren, där regleringen påminner mer om det tidigare regelverket. Leasetagarenkommer att behöva redovisa en nyttjanderätt och en leasingskuld och den nuvarandeuppdelningen av finansiell och operationell leasing kommer därmed att upplösas. På så sättändras företagens strategiska beslut vid finansiering av verksamheten. Leasegivaren påverkasdäremot inte av förändringen, denne kommer fortfarande att behöva klassificera leasingavtalsom finansiella eller operationella i enlighet med klassificeringskriterier som motsvarar de iIAS 17.Syftet med uppsatsen är att med typfall undersöka hur den nya internationellaredovisningsstandarden, IFRS 16 Leases, kan komma att påverka företags balans- ochresultaträkningar och i förlängningen hur det kommer att beröra relevanta finansiella nyckeltal.Studiens syfte undersöks genom våra två forskningsfrågor som undersöker effekten avkapitalisering av de operationella leasingåtaganden för företags balans- och resultaträkning vidtillämpning av IFRS 16 samt påverkan på företags nyckeltal som är knutna till balans- ochresultaträkningen av kapitaliseringen enligt IFRS 16.Med hjälp av typfallen har vi kunnat dra slutsatser som besvarar uppsatsens syfte samtforskningsfrågor. I vår studie har vi visat att nyckeltal som soliditet och skuldsättningsgradkommer att påverkas markant av den kapitalisering som IFRS 16 innebär och grundar sig i denleasingskuld som företagen behöver redovisa vid tillämpning av IFRS 16. De undersöktanyckeltalen vinstmarginal, räntabilitet på eget kapital samt totalt kapital, har i vår studie visatsinitialt bli lägre vid tillämpning av IFRS 16. Vi har dock dragit andra slutsatser om vad somhänder över leasingperioden med nyckeltalen. Nyckeltalen kommer vid leasingperiodens slutvisa högre avkastning än vad IAS 17 hade visat under samma period. Slutsatsen grundar sig iresultatpåverkans omfördelning då avskrivning, ränta och amortering görs istället förkostnadsföring av leasingavgiften.Vi har kommit fram till att företagsredovisning av det som tidigare var operationellaleasingkontrakt blir mer komplicerad när IFRS 16 tillämpas. Övergångsbestämmelser till dennya standarden har även öppnat upp för företagen att ge en anpassad bild av redovisningen motintressenter. Utifrån vår studie har vi också dragit slutsatsen att övergången till den nyastandarden på lång sikt kommer gynna företagets intressenter. I dagsläget gör intressenter redanjusteringar för företags operationella leasingåtagande vid beräkning av kreditrisk. Den nyastandarden innebär att intressenter slipper göra justeringar då företaget redovisar en merrättvisande bild av de finansiella rapporterna.The International Accounting Standard for leases, IAS 17 Leases, has been criticized to enablecompanies to report off-balance sheet by reporting leases as operating leases. There has longbeen discussion about the accounting of operational leases and if they represent a fair view.These contracts cause companies to withhold assets and liabilities from the balance sheet. Fromthis issue, the IASB has created a new accounting standard, IFRS 16, which will replace the oldaccounting standard.Key features of the new standard IFRS 16 has significant changes for the lessee rather than thelessor, where regulation is more reminiscent of the previous regulatory framework. The lesseewill need to report a right of use asset and a lease liability and the current breakdown of financialand operational leasing will therefore be dissolved. In this way, the company’s strategicdecisions changes in financing the business. The lessor will not be affected by this change, hewill still need to classify leases as capital or operating in accordance with the classificationcriteria corresponding to those of IAS 17.The purpose of this study is to investigate, with constructed scenarios, how the new accountingstandard, IFRS 16 Leases, will affect corporate balance sheets together with income statementsand, in the long run, how this affects relevant financial ratios. This is examined by our tworesearch questions which seek to find the effect of the capitalization of the operating leases forcorporate balance sheet and income statement when applying IFRS 16 as well as the impact oncompany’s financial ratios.Through our scenarios we have been able to draw conclusions that answers the study’s purposeand research questions. In our study, we have shown that key ratios, such as equity and leveragewill be significantly influenced by the capitalization that IFRS 16 implies. This is based on thelease liability that companies need to report when applying IFRS 16. The examined financialratios, profit margin, return on equity and return on assets have shown in our study to be initiallylower when applying IFRS 16. However, we have drawn other conclusions about what happensover the lease period with the ratios. The key ratios will ultimately show higher returns thanIAS 17 had shown during the same period. This conclusion is based on the reallocation ofearnings impact, as depreciation, interest and amortization is made instead of expensing thelease fee.We have concluded that corporate accounting of what was previously operational leasingbecomes more complicated when IFRS 16 is applied. Transitional options to the new standardhas also opened opportunities for companies to provide a customized picture of the financialstatements to stakeholders. Based on our study, we have also drawn the conclusion that thetransition to the new standard in the long run will benefit the company’s stakeholders. In thecurrent situation, stakeholders already adjust for operational leases when calculating corporatecredit risk. The new standard means that stakeholders do not need to make these adjustmentsas the company reports a more fair picture of the financial statements.This study is hereinafter written in Swedish.
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Ptáček, Jan. "Leasing z pohledu české legislativy a z pohledu Mezinárodních standardů účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75607.
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The main theme of thesis is comparison of accounting of leasing according to czech legislative and IFRS. The thesis is divided into six parts. The first section is devoted to history of leasing and its developement. Second part deals with definition of leasing and its types and characteristics. The third part contains the definition of leasing according to czech law. Fourth part is devoted to reporting of leasing according to czech accounting principles. The fifth part deals with issue of leasing from point of view of IAS 17. The sixth part deals with practical application of the rules contained in czech legislative and in IAS 17 at real lease contract.
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Vosika, Jiří. "Leasing podle mezinárodně uznávaných účetních principů." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75735.
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The main theme of this thesis is the isue of leases and its treatment in International Financial Reporting Standards. The thesis is devided into five parts. The first part is devoted to basic characteristics of the lease, its structure and historical development. The third part focuses on convergence of IFRS and US GAAP in leases. This section contains a summary of the opinions contained in Discussion Paper and decisions made at meetings of the IASB and the FASB after publishing of Discussion Paper. The fourth part deals with practical application of the rules contained in IAS 17 at real lease contract. The last part is devoted to research of implementation of disclosure requirements specified in IAS 17.
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Čakarová, Cveta. "Projekt IASB vytvoření nových pravidel pro leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142146.
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The aim of this thesis is to create a comprehensive view of financial reporting of lease contracts from lessee's and lessor's point of view in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The thesis is divided into four parts. The first part is devoted to basic characteristics of the lease and its reporting according to the currently applicable standards - IAS 17 and ASC 840. Content of the next part is Convergence of Accounting Standards. Second half of the thesis focuses on the Exposure Draft and Comment Letters.
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Schmidová, Monika. "Leasing z pohledu české legislativy a Mezinárodních standardů účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76530.
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The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.
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Hušková, Petra. "Leasing." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-12523.
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Thesis mainly describes characteristics of lease, its types, advantage, disadvantage, ways of bookkeeping and reporting according to czech law and International Accounting Standards. Thesis includes also illustrative example which shows real leasing contract according to czech law and International Accounting Standards.
Books on the topic "IAS 17 Leases"
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Donald, McRae. Part II Interpretation of Treaties, 10 Treaty Interpretation by the WTO Appellate Body: The Conundrum of Article 17(6) of the WTO Antidumping Agreement. Oxford University Press, 2011. http://dx.doi.org/10.1093/acprof:oso/9780199588916.003.0010.
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Article 17(6)(ii) of the WTO Antidumping Agreement provides that where a panel finds that a provision of the Agreement admits of two ‘permissible’ interpretations, then it must find that a measure of a state is in conformity with the Agreement if it rests on one of those ‘permissible’ interpretations. The application of this provision by the WTO Appellate Body has led to considerable controversy. By following the approach that it must first interpret the provision of the Antidumping Agreement in question before deciding whether there are two ‘permissible’ interpretations, the Appellate Body has routinely concluded that interpretation leads to a single meaning, rather than to two ‘permissible’ interpretations of that provision. A single meaning by definition rules out the possibility of two ‘permissible’ meanings. This chapter argues that this constitutes a failure of interpretative methodology by the Appellate Body, which has the effect of voiding Article 17(6)(ii) of any content. It suggests that, the Appellate Body should see the application of Article 17(6)(ii) as requiring it first to address specifically whether two ‘permissible’ interpretations of the provision in question exist, rather than first establishing a single meaning and then asking whether there are other ‘permissible’ meanings.
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Wu, David J., and Carolyn Schanen. Chromosome 15q11.2q13.3 Aneusomies and Autism Spectrum Disorders. Oxford University Press, 2013. http://dx.doi.org/10.1093/med/9780199744312.003.0017.
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Chapter 17 discusses Chromosome 15, which is a small, satellited acrocentric chromosome that shows remarkable structural complexity in the proximal long arm, and which leads to a host of rearrangements that have been implicated in human genetic disorders. Interpretation of potential genotype–phenotype relationships for the unique and overlapping deletions and duplications that have been identified must consider key structural and functional elements that impact the complement of genes that are ultimately misexpressed.
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Binagwaho, Agnes. Twenty years of improving access to healthcare in Rwanda. Oxford University Press, 2015. http://dx.doi.org/10.1093/med/9780198703327.003.0017.
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Chapter 17 describes the establishment and development of a patient-centred healthcare delivery platform in Rwanda, breaking geographic barriers by ensuring equitable distribution of health facilities aligned to the administrative structure of the country, and also by mitigating financial barriers with a community based insurance system that has provided coverage for more than 90% of the population by 2011. It emphasizes the importance of a holistic approach to providing care that is community based, driven by Rwandan leaders with international support, and being part of the wider development of the country.
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Jefferson, Michael. 7. Working time. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198759157.003.0007.
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Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter focuses on the Working Time Regulations 1998 (WTR). WTR implements the Working Time Directive 1993 and parts of the Young Workers Directive 1994. WTR impose a maximum 48-hour week during a 17-week reference period and provide rules on night work, rest periods, and annual leave.
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Simon, Gleeson. Part III Investment Banking, 17 Derivatives, Clearing, and Exposures to CCPs. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793410.003.0017.
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This chapter discusses requirements for derivatives, clearing and exposures to CCPs. In September 2009, as one of the primary policy responses to the crisis, G20 leaders at the Pittsburgh summit decided to promote central clearing of derivatives, and legislation is now in place to provide a framework for compelling banks to do this. However, clearing increases the risk exposures of banks providing that clearing service, since the bank retains the risks arising from the original derivative transaction, and adds to them any risks arising from the clearing process. In general, a bank will measure its derivative exposures using one of three methods: the Internal Model Method; the Standardized Method; or the Current Exposure Method. The risk weight is that which applies to the counterparty under the Standardized Approach (SA) or internal ratings-based approach for credit risk. However, these approaches will be replaced by the SA-CCR under Basel 3.
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Filipe, dos Reis, and Kessler Oliver. Part II Approaches, Ch.17 Constructivism and the Politics of International Law. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198701958.003.0018.
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This chapter argues that the ‘moderate’ and ‘radical’ versions of constructivism differ in their very understanding of the politics of international law and thus the way they connect to international legal theory (ILT). The moderate version is formed as an attempt to marry sociological institutionalism with (what this version perceives to be) critical theory. The research of moderate constructivists is driven by a functionalist understanding of international law, in which law helps to secure normative progress. This leads moderate constructivists to make visible the force of law through states’ compliance and, subsequently, the politics of law involved in their reasons for doing/not-doing so. By taking compliance as its central problématique, this literature often refers to liberal writers in ILT and shares with them a functional understanding of law.
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Jefferson, Michael. 7. Working time. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198815167.003.0007.
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Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter focuses on the Working Time Regulations 1998 (WTR). The WTR implement the Working Time Directive 1993 and parts of the Young Workers Directive 1994. The WTR impose a maximum 48-hour week during a 17-week reference period and provide rules on night work, rest periods, and annual leave. The UK has opted out of the maximum 48-hour working week. It is the sole EU Member State to do so. On Brexit, the WTR are one of the areas which may come under attack from neo-liberals.
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Darwish, Ahmed A., and Kim A. R. Hutton. Disorders of the prepuce. Edited by David F. M. Thomas. Oxford University Press, 2017. http://dx.doi.org/10.1093/med/9780199659579.003.0122.
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The foreskin is adherent to the glans and is non-retractile at birth. As the preputial adhesions separate the foreskin then gradually becomes retractile so that by three years of age the foreskin is at least partially retractile in 90% of boys. The term ‘physiological’ phimosis refers to a foreskin which is supple, unscarred, but persistently non-retractile. Less than 1% of boys with a physiological phimosis will have a persisting phimosis by the age of 17 years. ‘Pathological’ phimosis refers to scarring of the prepuce due to balanitis xerotica obliterans (BXO), a cicatrizing inflammatory skin condition of unknown aetiology. Paraphimosis is a rare condition in which the retracted prepuce becomes trapped behind the glans, leading to venous stasis and oedematous swelling. ‘Congenital’ megaprepuce is characterized by a capacious preputial sac, phimosis, and a relative deficiency of penile shaft skin. Surgical intervention is advisable for both functional and cosmetic reasons.
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Roger, Mccormick, and Stears Chris. Part V Legal and Conduct Risk in Interconnected Financial Markets, 17 Legal and Conduct Risk in a Globalizing Financial Market. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198749271.003.0018.
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This chapter discusses legal and conduct risk associated with the globalized financial market. It argues that the involvement of banks in both globalization and the financial crisis has increased the risk of banks being a target for criticism for the social ills and misfortunes associated with either of these phenomena. Such criticism often leads to lawsuits, political action, or adverse regulatory measures; and sometimes a combination of these things. The remainder of the chapter covers the globalization debate and context; how legal risk is affected by, and has sources in, current and enduring political and social objectives; the media’s influence on to the culture of fear and ‘zero risk tolerance’; the limits of global law; reactions to globalization; and the need for legal certainty.
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Reinecke, Holger. Epidemiology and global burden of peripheral arterial disease and aortic aneurysms. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780198784906.003.0068.
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Peripheral artery disease (PAD) and aortic aneurysms are common diseases which show an increasing prevalence and incidence. From community-based trials assessing ankle–brachial indices, 2–4% of the general population have been shown to be affected by PAD, which increases up to 15% in those above 70 years of age. About 30–40% of the in-hospital cases with PAD have critical limb ischaemia and suffer from a 1-year mortality of 20–40%. Abdominal aortic aneurysms (AAAs) also show a relatively high prevalence of about 1–2% in the general population as found by large-scale, systematic duplex screening. Of these, about 5% come to hospital admittance with a ruptured AAA which is still associated with an in-hospital mortality of up to 50%. The prevalence of thoracic aortic aneurysms (TAAs) was reported to be at about 0.16–0.34% in selected subgroups of the general population. The incident cases of TAAs have risen from 10/100,000 cases in the late 1980s up to about 17/100,000 cases in the first decade of this millennium. It is noteworthy that PAD and aortic aneurysms as well as their associated co-morbidities remain in many cases underdiagnosed and undertreated. This leads to a high cardiovascular morbidity and mortality which could not be obviously markedly reduced in the recent decades. Since nearly all vascular disorders are systemic diseases, not only the specific vessel bed which leads to a presentation should be assessed but also all other possible vascular manifestations should be thoroughly examined to reduce adverse events.
Book chapters on the topic "IAS 17 Leases"
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Buschhüter, Michael, and Andreas Striegel. "IAS 17 – Leases." In Kommentar Internationale Rechnungslegung IFRS, 481–514. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_19.
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"Leases (IAS 17)." In International Trends in Financial Reporting under IFRS, 541–52. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch37.
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"Leases (IAS 17)." In Understanding IFRS Fundamentals, 77–86. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch11.
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"Leases (IAS 17)." In IFRS Practical Implementation Guide and Workbook, 123–37. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch11.
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"IAS 17 Leases." In IFRS Essentials, 127–41. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch10.
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"17. THURSDAY." In Murder Leaves Its Mark, 229–36. University of Hawaii Press, 2017. http://dx.doi.org/10.1515/9780824837327-017.
Full textReports on the topic "IAS 17 Leases"
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Anglade, Boaz, and Julia Escobar. Effect of Violence against Women on Victims and their Children: Evidence from Central America, the Dominican Republic, and Haiti. Inter-American Development Bank, March 2021. http://dx.doi.org/10.18235/0003157.
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This paper presents a systematic overview of the evidence of violence against women in the Central America, Mexico, Panama, Haiti, and Dominican Republic region and examines its impact on the well-being of women and their children. Population-based surveys show that violence against women remains a widespread issue in the region. The proportion of women who have experienced physical or sexual violence at least once in their lifetime varies between 13% and 53%; Panama has the lowest rate while Mexico and El Salvador have the highest. The percentage of women who have experienced violence within private spheres ranges between 17% and 24%. Also, homicidal violence targeting women remains a major problem in the region. Using a novel propensity score reweighting technique, we assess the impact of violence on a series of outcome variables related to a womans health and socioeconomic condition. We find evidence that violence against women negatively affects victims reproductive and physical health as well as their fertility preferences. We also find evidence that violence against mothers has an adverse effect on childrens advancement in school and overall health.
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Harris, Gregory, Brooke Hatchell, Davelin Woodard, and Dwayne Accardo. Intraoperative Dexmedetomidine for Reduction of Postoperative Delirium in the Elderly: A Scoping Review. University of Tennessee Health Science Center, July 2021. http://dx.doi.org/10.21007/con.dnp.2021.0010.
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Background/Purpose: Post-operative delirium leads to significant morbidity in elderly patients, yet there is no regimen to prevent POD. Opioid use in the elderly surgical population is of the most significant risk factors for developing POD. The purpose of this scoping review is to recognize that Dexmedetomidine mitigates cognitive dysfunction secondary to acute pain and the use of narcotic analgesia by decreasing the amount of norepinephrine (an excitatory neurotransmitter) released during times of stress. This mechanism of action also provides analgesia through decreased perception and modulation of pain. Methods: The authors developed eligibility criteria for inclusion of articles and performed a systematic search of several databases. Each of the authors initially selected five articles for inclusion in the scoping review. We created annotated literature tables for easy screening by co-authors. After reviewing the annotated literature table four articles were excluded, leaving 11 articles for inclusion in the scoping review. There were six level I meta-analysis/systematic reviews, four level II randomized clinical trials, and one level IV qualitative research article. Next, we created a data-charting form on Microsoft Word for extraction of data items and synthesis of results. Results: Two of the studies found no significant difference in POD between dexmedetomidine groups and control groups. The nine remaining studies noted decreases in the rate, duration, and risk of POD in the groups receiving dexmedetomidine either intraoperatively or postoperatively. Multiple studies found secondary benefits in addition to decreased POD, such as a reduction of tachycardia, hypertension, stroke, hypoxemia, and narcotic use. One study, however, found that the incidence of hypotension and bradycardia were increased among the elderly population. Implications for Nursing Practice: Surgery is a tremendous stressor in any age group, but especially the elderly population. It has been shown postoperative delirium occurs in 17-61% of major surgery procedures with 30-40% of the cases assumed to be preventable. Opioid administration in the elderly surgical population is one of the most significant risk factors for developing POD. With anesthesia practice already leaning towards opioid-free and opioid-limited anesthetic, the incorporation of dexmedetomidine could prove to be a valuable resource in both reducing opioid use and POD in the elderly surgical population. Although more research is needed, the current evidence is promising.