04052nam 2200469 450 991048452490332120231110230628.03-030-71633-3(CKB)4100000011912121(MiAaPQ)EBC6577305(Au-PeEL)EBL6577305(OCoLC)1249474938(PPN)255293925(EXLCZ)99410000001191212120211210d2021 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierIFRS 16 and corporate financial performance in Italy an empirical post-implementation analysis /Elisa RaoliCham, Switzerland :Springer,[2021]©20211 online resource (130 pages)Contributions to Finance and Accounting3-030-71632-5 Intro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Lease Accounting Framework and the Development of International Accounting Standards -- 2.1 Lease Accounting Regulation Throughout the History -- 2.2 The Statement of Financial Accounting No. 13: Accounting for Leases (SFAS 13) -- 2.3 The International Accounting Standard 17: Leasing (IAS 17) -- 2.4 Lease Accounting for the Lessee Under the IAS 17 -- 2.4.1 Finance Lease -- 2.4.2 Operating Lease -- 2.5 Lease Accounting for the Lessor Under IAS 17 -- 2.5.1 Finance Lease -- 2.5.2 Operating Lease -- 2.6 Main Criticisms of IAS 17 and the Transition to the New Accounting Standard -- 2.7 The New International Financial Reporting Standard: IFRS 16 -- 2.7.1 Identifying a Lease -- 2.8 Lease Accounting for the Lessee Under IFRS 16 -- 2.9 Lease Accounting for the Lessor Under IFRS 16 -- 2.9.1 Finance Lease -- 2.9.2 Operating Lease -- 2.10 The Relevant Changes Introduced by IFRS 16 -- 2.10.1 Lease Definition -- 2.10.2 Lease Classification -- 2.10.3 The Initial Recognition and the Subsequent Measurement -- 2.10.4 The Determination of the Right-of-Use Liability and the Right-of-Use Asset -- 2.10.5 The Assessment of the Lease Term -- 2.10.6 The Discount Rate -- 2.10.7 Sub-leasing Accounting -- References -- Chapter 3: Lease Accounting Literature Review and Hypotheses Development -- 3.1 The Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 3.1.1 Leverage and Financial Constraints -- 3.1.2 Ownership Structure -- 3.1.3 The Nature of Underlying Asset -- 3.1.4 Growth Opportunities -- 3.1.5 Taxes -- 3.1.6 Size -- 3.2 The Relationship Between Capitalization of Off-Balance Sheet Leases and the Economic and Financial Performance -- 3.3 Reactions of Market Operators and Financial Statements Users -- References.Chapter 4: Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure, Economic and Financial Performance -- 4.1 Sample Selection -- 4.2 The Empirical Analysis on Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 4.2.1 Variables Description and Research Design -- 4.2.2 Results and Discussion -- 4.3 Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure and Economic and Financial Performance -- 4.3.1 Variables Description and Research Design -- 4.3.2 Results and Discussion -- 4.3.3 Industry Analysis -- 4.4 Reaction of Market Operators and Financial Statement Users -- 4.4.1 Variables Description and Research Design -- 4.4.2 Results and Discussion -- 4.5 Conclusions and Limitations -- References -- Appendix.Contributions to Finance and Accounting LeasesAccountingStandardsInternational business enterprisesAccountingStandardsLeasesAccountingStandards.International business enterprisesAccountingStandards.657.75Raoli Elisa763647MiAaPQMiAaPQMiAaPQBOOK9910484524903321IFRS 16 and Corporate Financial Performance in Italy1902294UNINA03102oam 2200661I 450 991095476230332120230801231814.01-04-020946-70-429-14865-81-4200-8613-810.1201/b11818 (CKB)2670000000593727(EBL)1449526(SSID)ssj0001450609(PQKBManifestationID)12542950(PQKBTitleCode)TC0001450609(PQKBWorkID)11468445(PQKB)10429663(Au-PeEL)EBL1449526(CaPaEBR)ebr11166357(OCoLC)908077940(OCoLC)1135834348(FINmELB)ELB140803(MiAaPQ)EBC1449526(EXLCZ)99267000000059372720180706d2012 uy 0engur|n|---|||||txtccrUnderstanding physics and physical chemistry using formal graphs /by Eric VieilFirst edition.Boca Raton, FL :CRC Press, an imprint of Taylor and Francis,2012.1 online resource (795 p.)Description based upon print version of record.1-4200-8612-X 1-322-61574-8 Includes bibliographical references.Front Cover; Contents; Acknowledgments; Presentation; Author; Icons Used in This Book; Companion CD; Website on Formal Graphs; Chapter 1: Introduction; Chapter 2: Nodes of Graphs; Chapter 3: Links and Organization; Chapter 4: Poles; Chapter 5: Space Distributed Poles; Chapter 6: Dipoles; Chapter 7: Influence between Poles; Chapter 8: Multipoles; Chapter 9: Dipole Assemblies; Chapter 10: Transfers; Chapter 11: Assemblies and Dissipation; Chapter 12: Coupling between Energy Varieties; Chapter 13: Multiple Couplings; Chapter 14: Conclusion and Perspectives; Appendix 1: GlossaryAppendix 2: Symbols and ConstantsAppendix 3: Formal Graph Encoding; Appendix 4: List of Examples and Case Studies; Appendix 5: CD-Rom Content; ReferencesThe subject of this book is truly original. By encoding of algebraic equations into graphs—originally a purely pedagogical technique—the exploration of physics and physical chemistry reveals common pictures through all disciplines. The hidden structure of the scientific formalism that appears is a source of astonishment and provides efficient simplifications of the representation of physical laws.PhysicsGraphic methodsChemistry, Physical and theoreticalAlgebraGraphic methodsGraph theoryPhysicsGraphic methods.Chemistry, Physical and theoretical.AlgebraGraphic methods.Graph theory.530Vieil Eric1828923FlBoTFGFlBoTFGBOOK9910954762303321Understanding physics and physical chemistry using formal graphs4398022UNINA