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Beschreibung
In 2010, the International Accounting Standard Board and the Financial Accounting Standard Board jointly issued an exposure draft to eliminate the classification of leasing as either a finance lease or an operating lease and consider all leases as a finance lease only. The purpose of this study is to measure the implications of this new exposure draft on airline companies through a scenario analysis at three different discount rates namely are 3%, 6%, and 9%. In addition, eight financial ratios were analysed at each assumed discount rate and the average change of each ratio is used to measure the impact.
Details
| Verlag | LAP LAMBERT Academic Publishing |
| Ersterscheinung | 22. November 2016 |
| Maße | 22 cm x 15 cm x 1 cm |
| Gewicht | 244 Gramm |
| Format | Softcover |
| ISBN-13 | 9783659960581 |
| Seiten | 152 |