{"product_id":"the-implications-of-capitalising-operating-leases-on-airline-companies-von-mohammed-alshurafa-kishor-lodhia","title":"The implications of capitalising operating leases on airline companies","description":"\u003cp\u003eIn 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.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783659960581\"\u003e\u003ch3\u003e\u003c\/h3\u003e\u003c\/div\u003e","brand":"Libri","offers":[{"title":"Softcover - 9783659960581","offer_id":39450622001245,"sku":"9783659960581","price":55.9,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/e4f329a1-fe9a-4aee-88b9-3d8d82664856.jpg?v=1775886470","url":"https:\/\/shop.autorenwelt.de\/en\/products\/the-implications-of-capitalising-operating-leases-on-airline-companies-von-mohammed-alshurafa-kishor-lodhia","provider":"Autorenwelt Shop","version":"1.0","type":"link"}