LEADER 01146nam 2200349Ia 450 001 996391955203316 005 20221108003650.0 035 $a(CKB)1000000000678797 035 $a(EEBO)2240856733 035 $a(OCoLC)11799277 035 $a(EXLCZ)991000000000678797 100 $a19850313d1666 uy | 101 0 $alat 135 $aurbn||||a|bb| 200 10$aDiegerticon ad Britanniam$b[electronic resource] 210 $a[Oxford, Oxfordshire? $cs.n.]$d1666 215 $a1 sheet ([1] p.) 300 $aSigned: E.G. 300 $aBroadside. 300 $aBy Edmund Gayton. "An 'awakening' Latin poem to Britain, instigating it to take up the war with France, formally declared by Louis XIV on Jan. 16, 1665/6." Cf. Madan. 300 $aCaption title. 300 $aReproduction of original in Bodleian Library. 330 $aeebo-0014 608 $aBroadsides$zEngland$zOxford$y17th century$2rbgenr 700 $aGrayton$b Edmund$f1608-1666.$01011828 801 0$bEAA 801 1$bEAA 801 2$bWaOLN 906 $aBOOK 912 $a996391955203316 996 $aDiegerticon ad Britanniam$92346048 997 $aUNISA LEADER 01603nam a22003131i 4500 001 991001930479707536 005 20230110111523.0 008 030925s1985 it |||||||||||||||||ita 020 $a8870481131 035 $ab12217591-39ule_inst 035 $aARCHE-026524$9ExL 040 $aBibl. Interfacoltà T. Pellegrino$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a371 100 1 $aSanto De Marzo, Annamaria$0451939 245 10$aProgrammazione e interdisciplinarità per una proposta operativa /$cAnnamaria Santo de Marzo 260 $aLecce :$bMilella,$cstampa 1985 300 $a87 p. ;$c21 cm 650 4$aScuola$xProgrammazione 907 $a.b12217591$b02-04-14$c08-10-03 912 $a991001930479707536 945 $aLE005 MF 5 C 36 c. 1$g1$i2005000301629$lle005$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i15309629$z04-08-11 945 $aLE005 MF 5 C 36 c. 2$g1$i2005000301636$lle005$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i15309630$z04-08-11 945 $aLE005 MF 5 C 36 c. 3$g1$i2005000301667$lle005$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i15309642$z04-08-11 945 $aLE005 MF 5 C 36 c. 4$g1$i2005000301650$lle005$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i15309654$z04-08-11 945 $aLE005 MF 5 C 36 c. 5$g1$i2005000301643$lle005$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i15309666$z04-08-11 945 $aLE002 Busta 83/2$g1$i2002000902603$lle002$o-$pE0.00$q-$rl$s-$t0$u0$v0$w0$x0$y.i1259796x$z08-10-03 996 $aProgrammazione e interdisciplinarità per una proposta operativa$9155980 997 $aUNISALENTO 998 $a(5)le005$ale002$b08-10-03$cm$da$e-$fita$git$h0$i6 LEADER 04052nam 2200469 450 001 9910484524903321 005 20231110230628.0 010 $a3-030-71633-3 035 $a(CKB)4100000011912121 035 $a(MiAaPQ)EBC6577305 035 $a(Au-PeEL)EBL6577305 035 $a(OCoLC)1249474938 035 $a(PPN)255293925 035 $a(EXLCZ)994100000011912121 100 $a20211210d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIFRS 16 and corporate financial performance in Italy $ean empirical post-implementation analysis /$fElisa Raoli 210 1$aCham, Switzerland :$cSpringer,$d[2021] 210 4$d©2021 215 $a1 online resource (130 pages) 225 0 $aContributions to Finance and Accounting 311 $a3-030-71632-5 327 $aIntro -- 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. 327 $aChapter 4: Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure, Economic and Financial Performance -- 4.1 Sample Selection -- 4.2 The Empirical Analysis on Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 4.2.1 Variables Description and Research Design -- 4.2.2 Results and Discussion -- 4.3 Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure and Economic and Financial Performance -- 4.3.1 Variables Description and Research Design -- 4.3.2 Results and Discussion -- 4.3.3 Industry Analysis -- 4.4 Reaction of Market Operators and Financial Statement Users -- 4.4.1 Variables Description and Research Design -- 4.4.2 Results and Discussion -- 4.5 Conclusions and Limitations -- References -- Appendix. 410 0$aContributions to Finance and Accounting 606 $aLeases$xAccounting$xStandards 606 $aInternational business enterprises$xAccounting$xStandards 615 0$aLeases$xAccounting$xStandards. 615 0$aInternational business enterprises$xAccounting$xStandards. 676 $a657.75 700 $aRaoli$b Elisa$0763647 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484524903321 996 $aIFRS 16 and Corporate Financial Performance in Italy$91902294 997 $aUNINA